The table below shows last year's gross income, standard deduction, and
number of exemptions for four different workers.
Gross
Income
Standard
Deduction
Number of Exemptions at
$3650 Each
Kevin
$97,223
$8350
Louis
$89,756
Madelyn $90,237
$8350
$5700
Selma
$87,875
$5700
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?