Jim's form w-2 income is $32,500, and his wife, louise, received unemployment compensation of $12,800 for the year. they will file a joint return. the couple has two children: tina (17) received a form w-2 with $3,000 income, and brian (15) had interest income of $2,000. jim and louise will claim both children's exemptions on their return. additionally, they have decided to file form 8814, parent's election to report child's interest and dividends. for the purposes of the premium tax credit, what is the tax family's household income?