To determine which worker had the lowest taxable income last year, we need to calculate the taxable income for each worker by subtracting the standard deduction and the exemptions (with each exemption valued at \[tex]$3650) from the gross income. Here's the step-by-step solution:
1. Calculate Taxable Income for Dolly:
- Gross Income: \$[/tex]51,678
- Standard Deduction: \[tex]$8,350
- Number of Exemptions: 2 (each exemption is \$[/tex]3,650)
- Exemption Total: [tex]\(2 \times \$3,650 = \$7,300\)[/tex]
- Taxable Income: [tex]\(\$51,678 - \$8,350 - \$7,300 = \$36,028\)[/tex]
2. Calculate Taxable Income for Emiliano:
- Gross Income: \[tex]$45,231
- Standard Deduction: \$[/tex]5,700
- Number of Exemptions: 1 (each exemption is \[tex]$3,650)
- Exemption Total: \(1 \times \$[/tex]3,650 = \[tex]$3,650\)
- Taxable Income: \(\$[/tex]45,231 - \[tex]$5,700 - \$[/tex]3,650 = \[tex]$35,881\)
3. Calculate Taxable Income for Jerry:
- Gross Income: \$[/tex]48,099
- Standard Deduction: \[tex]$5,700
- Number of Exemptions: 2 (each exemption is \$[/tex]3,650)
- Exemption Total: [tex]\(2 \times \$3,650 = \$7,300\)[/tex]
- Taxable Income: [tex]\(\$48,099 - \$5,700 - \$7,300 = \$35,099\)[/tex]
4. Calculate Taxable Income for Yolanda:
- Gross Income: \[tex]$55,587
- Standard Deduction: \$[/tex]8,350
- Number of Exemptions: 3 (each exemption is \[tex]$3,650)
- Exemption Total: \(3 \times \$[/tex]3,650 = \[tex]$10,950\)
- Taxable Income: \(\$[/tex]55,587 - \[tex]$8,350 - \$[/tex]10,950 = \[tex]$36,287\)
Comparing the taxable incomes:
- Dolly: \$[/tex]36,028
- Emiliano: \[tex]$35,881
- Jerry: \$[/tex]35,099
- Yolanda: \[tex]$36,287
From these calculations, the worker with the lowest taxable income is Jerry with a taxable income of \$[/tex]35,099.
Therefore, the correct answer is:
C. Jerry
