Bob (49) and Betty (53) are married. Their daughters, Tammy (20) and Tanya (16), lived with them the entire year, and the girls received more than 50% of their support from their parents. Tanya is a sophomore in high school. Tammy is a fulltime student at Your State University. Bob’s wages were $45,000; Betty’s were $51,500; Tammy’s gross income was $5,000; Tanya’s was $0. The taxable income on the return was $67,700.