Assume the same facts as Problem I:7-40, but change the amount of Joyce’s mortgage interest to $3,000.

Data From Problem I:7-40

Joyce is a single, cash-method taxpayer. On April 11, 2015, Joyce paid $120 in state income taxes with her 2014 state income tax return. During 2015, Joyce had $1,600 in state income taxes withheld. On April 13, 2016, Joyce paid $200 with her 2015 state tax return. During 2016, she had $2,100 in state income taxes withheld from her paycheck. Upon filing her 2016 tax return on April 15, 2017, she received a refund of $450 for excess state income taxes withheld. Joyce had total AGI in 2016 and 2017 of $51,000 and $53,500, respectively. In 2016, Joyce also paid $5,500 in qualified residence interest.

a. What is her taxable income for 2016?
b. What is her AGI for 2017?