The Johnsons’ total income last year included Harry’s salary of $63,000
and Belinda’s salary of $84,000. She contributed $3,000 to her 401(k)
for retirement. She earned $400 in interest on savings and checking and
$3,000 interest

The total value of their exemptions are 3000. The standard deductions for the Johnson's is 5/26/14= 32000 . Here is the rest of your answer and good luck!