To determine which worker had the lowest taxable income last year, we'll perform the following steps for each worker:
1. Identify the gross income, standard deduction, and number of exemptions for each worker.
2. Calculate the total exemption amount, given that each exemption is worth [tex]$3650.
3. Subtract the standard deduction and total exemption amount from the gross income to determine the taxable income for each worker.
4. Compare the taxable incomes to identify the worker with the lowest taxable income.
Let's start with the calculations for each worker:
### Clara:
- Gross Income: \$[/tex]61,788
- Standard Deduction: \[tex]$5700
- Number of Exemptions: 1
- Exemption Amount per Exemption: \$[/tex]3650
Total exemption amount for Clara:
[tex]\[ 1 \times 3650 = 3650 \][/tex]
Calculating taxable income for Clara:
[tex]\[ \text{Taxable Income} = 61788 - 5700 - 3650 = 52438 \][/tex]
### Esther:
- Gross Income: \[tex]$66,837
- Standard Deduction: \$[/tex]8350
- Number of Exemptions: 2
- Exemption Amount per Exemption: \[tex]$3650
Total exemption amount for Esther:
\[ 2 \times 3650 = 7300 \]
Calculating taxable income for Esther:
\[ \text{Taxable Income} = 66837 - 8350 - 7300 = 51187 \]
### Jerry:
- Gross Income: \$[/tex]67,902
- Standard Deduction: \[tex]$5700
- Number of Exemptions: 3
- Exemption Amount per Exemption: \$[/tex]3650
Total exemption amount for Jerry:
[tex]\[ 3 \times 3650 = 10950 \][/tex]
Calculating taxable income for Jerry:
[tex]\[ \text{Taxable Income} = 67902 - 5700 - 10950 = 51252 \][/tex]
### Leo:
- Gross Income: \[tex]$63,478
- Standard Deduction: \$[/tex]8350
- Number of Exemptions: 1
- Exemption Amount per Exemption: \[tex]$3650
Total exemption amount for Leo:
\[ 1 \times 3650 = 3650 \]
Calculating taxable income for Leo:
\[ \text{Taxable Income} = 63478 - 8350 - 3650 = 51478 \]
Now, let's compare the taxable incomes:
- Clara: \$[/tex]52,438
- Esther: \[tex]$51,187
- Jerry: \$[/tex]51,252
- Leo: \[tex]$51,478
Among these amounts, the lowest taxable income is \$[/tex]51,187.
### Conclusion:
Esther had the lowest taxable income last year.
### The correct answer is:
None of the provided choices A (Jerry), B (Leo), and C (Clara) are correct. The correct answer is Esther.
