Use the $2023$ law. Please explain clearly

Jerry and Jess $($under $60)$ have $3$ children. They inherited money in January and retired. Here is their income.

Inherited Assets$2,000,000$

Chase Interest Income$75,000$

Municipal bond interest$40,000$

Qualifying dividends$25,000$

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They have itemized deductions of $$15,000.$ They provide over half of the support of all of their children who live with them and are:

Jeff $18$ not a student making $$10,000$

Barb $20$ not a student making $$3,000$

Stephanie $21$ a full$-$time student making $$8,000$

Is Jeff a dependent? Why?

Is Barb a dependent?$$ Why?

Is Stephanie a dependent?$$ Why?

Compute their adjusted gross income.

Compute their taxable income.

Compute their tax liability.

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Compute the tax liability for their children.