Cindy and Paul are married and live together in Arizona. During the year, Paul receives a salary of $45,000 and $4,000 of dividends from stock that is his separate property. Cindy receives a salary of $27,000. Cindy and Paul receive $1,500 in interest income from a savings account that was established with community funds.a.If Cindy and Paul file separate income tax returns, what amount of income must each report?b.If Cindy and Paul lived in Louisiana instead of Arizona, what amount of income would each report on separate income tax returns?