Final answer:
To determine the worker with the lowest taxable income, we need to calculate the taxable income for each worker by subtracting the standard deduction and exemptions from the gross income. Based on the calculations, Esther had the lowest taxable income last year with $47,187.
Step-by-step explanation:
To determine which worker had the lowest taxable income, we need to calculate the taxable income for each worker. Taxable income can be found by subtracting the standard deduction and exemptions from the gross income. Let's calculate the taxable income for each worker:
- Clara: $61,788 - $5700 - ($3650 x 1) = $49,438
- Esther: $66,837 - $8350 - ($3650 x 2) = $47,187
- Jerry: $67,902 - $5700 - ($3650 x 3) = $52,202
- Leo: $63,478 - $8350 - ($3650 x 1) = $51,478
Based on the calculations, Esther had the lowest taxable income last year with $47,187. So the correct answer is A. Esther.