Question 2 of 10

The table below shows last year's gross income, standard deduction, and number of exemptions for four different workers.

\begin{tabular}{|l|l|l|l|}
\hline
& \begin{tabular}{c}
Gross \\
Income
\end{tabular}
& \begin{tabular}{c}
Standard \\
deduction
\end{tabular}
& \begin{tabular}{c}
Number of exemptions at \\
[tex]$\$[/tex] 3650$ each
\end{tabular} \\
\hline
Dante & [tex]$\$[/tex] 52,988[tex]$ & $[/tex]\[tex]$ 8350$[/tex] & 3 \\
\hline
Elvira & [tex]$\$[/tex] 43,829[tex]$ & $[/tex]\[tex]$ 5700$[/tex] & 1 \\
\hline
Josie & [tex]$\$[/tex] 49,789[tex]$ & $[/tex]\[tex]$ 8350$[/tex] & 2 \\
\hline
Victor & [tex]$\$[/tex] 46,912[tex]$ & $[/tex]\[tex]$ 5700$[/tex] & 2 \\
\hline
\end{tabular}

Assuming that each worker used the standard deduction and that none of the workers had any additional adjustments, which worker had the lowest taxable income last year?

A. Elvira
B. Dante
C. Victor
D. Josie

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