Thank you!  This helps a lot. 

Now... the other kicker is this... if I just use her income for the denominator, she had the $22k MA income and then started her own business in CT which generated an $11k loss. So her other income from all other sources outside of MA would be $0 correct as she only had a loss outside of her MA income?  I think that is the correct reporting... I wouldn't put the loss in would I? 

Thanks for all your help!  This clears most of it up tremendously!