To determine which worker had the lowest taxable income last year, we'll need to calculate the taxable income for each worker. The taxable income is found by subtracting the standard deduction and the total exemptions (each worth $3,650) from the gross income.
Here are the steps for each worker:
### Dante
1. Gross Income: \( \$52,988 \)
2. Standard Deduction: \( \$8,350 \)
3. Number of Exemptions: 3
4. Exemption amount per exemption: \( \$3,650 \)
5. Total Exemptions: \( 3 \times \[tex]$3,650 = \$[/tex]10,950 \)
Taxable Income Calculation for Dante:
[tex]\[
52,988 - 8,350 - 10,950 = \$33,688
\][/tex]
### Elvira
1. Gross Income: \( \$43,829 \)
2. Standard Deduction: \( \$5,700 \)
3. Number of Exemptions: 1
4. Exemption amount per exemption: \( \$3,650 \)
5. Total Exemptions: \( 1 \times \[tex]$3,650 = \$[/tex]3,650 \)
Taxable Income Calculation for Elvira:
[tex]\[
43,829 - 5,700 - 3,650 = \$34,479
\][/tex]
### Josie
1. Gross Income: \( \$49,789 \)
2. Standard Deduction: \( \$8,350 \)
3. Number of Exemptions: 2
4. Exemption amount per exemption: \( \$3,650 \)
5. Total Exemptions: \( 2 \times \[tex]$3,650 = \$[/tex]7,300 \)
Taxable Income Calculation for Josie:
[tex]\[
49,789 - 8,350 - 7,300 = \$34,139
\][/tex]
### Victor
1. Gross Income: \( \$46,912 \)
2. Standard Deduction: \( \$5,700 \)
3. Number of Exemptions: 2
4. Exemption amount per exemption: \( \$3,650 \)
5. Total Exemptions: \( 2 \times \[tex]$3,650 = \$[/tex]7,300 \)
Taxable Income Calculation for Victor:
[tex]\[
46,912 - 5,700 - 7,300 = \$33,912
\][/tex]
### Summary of Taxable Incomes:
- Dante: \( \$33,688 \)
- Elvira: \( \$34,479 \)
- Josie: \( \$34,139 \)
- Victor: \( \$33,912 \)
Comparing the taxable incomes, the lowest taxable income is \( \$33,688 \), which belongs to Dante.
Therefore, the worker with the lowest taxable income last year is:
B. Dante
