Final answer:
The two amounts that combine to make up the gross income filing requirement for most taxpayers are the adjusted gross income and deductions/exemptions.
Step-by-step explanation:
The amounts that combine to make up the gross income filing requirement for most taxpayers include the adjusted gross income and deductions/exemptions.
The adjusted gross income is the income individuals receive from various sources such as wages, interest income, and unemployment compensation. Deductions and exemptions, such as the standard deduction and personal exemption, are subtracted from the adjusted gross income to arrive at the taxable income.