Mr. and Mrs. Dell, ages 29 and 26, file a joint return and have no dependents for the year. Here is their relevant information. 
Compute their adjusted gross income (AGI) and taxable income.
Definitions:
Physiological
Relating to the functions and processes of the body's systems and organs, often in the context of understanding biological mechanisms underlying behaviors and mental states.
Cognitive Changes
Alterations in cognitive functions such as memory, attention, perception, and problem-solving, which may occur due to aging, neurological diseases, or psychological conditions.
Genetic Predispositions
The inherited genetic patterns that influence the likelihood of developing certain diseases or conditions.
Fluid Intelligence
The ability to think abstractly, reason, identify patterns, and solve problems with new information, independent of acquired knowledge.
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