The table below shows last year's gross income, standard deduction, and number of exemptions for four different workers.
Gross
income
Standard
deduction
Number of exemptions at
$3650 each
i¿2
Esther $45,788
Frank $47,612
$41,967
Penny $52,785
$5,700
$8,350
$5,700
$8,350
2
2
Macy
1
3
Assuming that each worker used the standard deduction and that none of the
workers had any additional adjustments, which worker had the lowest taxable
income last year?