Comprehensive Problem $5-77$ Part $1$ and $3($Algo$)$

Required:

$1.$ Assuming the Workmans file a joint tax return, determine their total gross income, reduced by any deductible expenses from the day care business $($this is called total income on the Form $1040).$

$3.$ Assuming the Workmans live in California, a community property state, and that Diana and Ryan file separately, determine Diana's total gross income, reduced by any deductible expenses from the day care business $($this is called total income on the Form $1040).$