Calculate your friend's adjusted gross income.

Question

Suppose your friend earned wages of $93,260, received $1340 in interest from a savings account, and contributed $6300 to a tax-deferred retirement plan. She is entitled to a personal exemption of $3500 and a standard deduction of $7800. The interest on her home mortgage was $4500, she contributed $2500 to charity, and she paid $359 in state taxes.

Answer 1

The IRS calculates this one way (or often in contradictory ways) and each state slightly differently

plus the tax depends on whether you itemize or not. If you don't itemize, no deduction for charitable contributions

so multiple answers

but in general

take total income, earned & "unearned" such as interest, subtract exemptions and deductions, use tax tables to find your income tax bracket

income = 93,260 + 1340 = 94,600 = total gross income

which is reduced to adjusted income, reduced more by deductions and exemptions, then the applicable tax rates applied