In 2023, Kelly and Kerry live in California and are married and live together but plan to file separately. Their income for the year is as follows:
Description Kelly Kerry Joint
Wages $40,000 $30,000
Investment income from Kelly’s family inheritance $8,000
Investment income from joint brokerage account $1,600
a. Compute the separate gross income for Kelly and Kerry.

Kelly fill in the blank 1 of 2$
Kerry fill in the blank 2 of 2$
b. Assume they live in Texas instead of California. Compute the separate gross income for Kelly and Kerry.