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Pop superstar Britney Spears covers the latest issue of PEOPLE with her sons Preston, 9, and Jayden, 8, and opens up about her hit Las Vegas show and new beau, producer Charlie Ebersol, 32.

“I’m the happiest I’ve ever been,” Spears, 33, gushes to the mag.

Britney currently stars in Planet Hollywood’s Las Vegas show, which has grossed nearly $50 million in ticket sales in a little more than a year. But her greatest passion is her kids.

“My kids come first in my life, bottom line,” says Britney, who co-parents the boys with her ex-husband, Kevin Federline.

“Homework is a priority,” she says. “We have a reward system that helps motivate them: if they get so many As, they get one toy a month.”

The proud mom went on to gush about both of her boys.

“Preston is very opinionated, very expressive, and if he doesn’t like something, he’s going to tell you,” she shares. “But he has a huge heart, he’s a good kid and he has manners … Jayden is sweet, very soft-spoken, kinda funny. He’s adorable — a momma’s boy.”

The boys have started doing regular chores, including washing off their plates, taking out the trash and helping the family’s three dogs.

“Preston just asked for a high allowance – like $10 a week or $20 a week – but we’ll see!” she says.

As for her new beau, he also helps out with the kids – and the boys really like him.

“They relate to him really well and they have fun together,” says the mom-of-two, who started dating Ebersol about six months ago. “He’s refreshing to be around and really light-hearted.”

Britney has new single, a collaboration with Iggy Azaelea, dropping on May 5.

“[I’m in a] real good place,” she says. “I’m very blessed.”