<u>Solution and Explanation:</u>
Abner & Bette Gross Income = $80,000.00  
 Less: the Standard deduction (as per Federal tax $12700 for 2017)	$ (12,700.00)  
 Less: the Personal Exemption($4050*2)	$(8,100.00)  
Ans (a)	Abner's & Bette taxable income in 2017	$   59,200.00    
<u> The Personal Exemption Amount</u>  
 The personal exemption amount for 2017 is $4,050.  
 Standard Deduction Amounts  
 The 2017 standard deduction amounts will be as follows:  
 Single or married filing separately: $6,350  
 Married filing jointly: $12,700  
 Head of household: $9,350