Instructions: You will be given a passage, and your task is to generate a Yes/No question that is answerable based on the given passage.
Input: In the United States income tax system, adjusted gross income (AGI) is an individual's total gross income minus specific deductions. Taxable income is adjusted gross income minus allowances for personal exemptions and itemized deductions. For most individual tax purposes, AGI is more relevant than gross income.
Output:
are federal taxes based on adjusted gross income?