Amir's total income for the year includes his salary of $25,000, tax-exempt interest of $3,000, and dividends from domestic corporations amounting to $2,700. However, only his salary and the dividends are subject to income tax, as tax-exempt interest is not taxable. Therefore, his taxable income would be $25,000 (salary) + $2,700 (dividends) = $27,700. The tax-exempt interest of $3,000 will not affect his taxable income.
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