Compute the taxable income for 2019 under each of the following circumstances:

a. Jim is married and files a joint return.

Jim and his wife have two dependent children. They have adjusted gross income of $30,000 and itemized deductions of $24,100.

b. Jim is single with no dependents. His adjusted gross income is $50,000 with itemized deductions of $10,800.

c. Jim is a full-time college student under 24 supported by his father. Jim earned $2,600 from a part-time job and had $500 of interest income. His itemized deductions were $600.

d. Jim is married but files separately and claims two dependent children. His adjusted gross income is $65,000 and he claims $12,900 of itemized deductions Jim's wife also itemizes on her return.

e. Assume the same situation as in (d), but Jim’s itemized deductions are only $10,900..