Question

Find the AGI and taxable income

Answer 1

Don't know if you already took the test or not but the answer should be 
23670 and $15,470.

Answer 2

A G I = Adjustable Gross income,

1 exception = $ 8200,

A G I= Total Income (Gross Income + Amount earned through other means) - (Adjustments +Deduction)

= ($ 23670+$8200)-($ 0 + $0)

 = $ 31,870

1 exception = $ 8200, there may be many reasons for exception.

So, Taxable Income = Gross Income - 1 Exception

                                  = $ 23670 - $ 8200

                                  =  $ 15,470