[RGSpincich]

Adjusted gross income is often different than one’s gross income.

[grundle]

Adjusted gross income is often different than one’s gross income.

That's true, but I think the writer of the article took that into account.

[tdscpa]

True, but gross income must be reported in the upper portion of page one, form 1040, then deductions must be identified, also on page one, totaled, and then subtracted to arrive at AGI, which is the bottom line on page one.