Alice J. and Bruce M. Byrd are married taxpayers who file ajoint return. Their Social Security numbers are 123-45-6789 and111-11-1112, respectively. Alice's birthday is September 21, 1971,and Bruce's is June 27, 1970. They live at 473 Revere Avenue,Lowell, MA 01850. Alice is the office manager for Lowell DentalClinic, 433 Broad Street, Lowell, MA 01850 (employer identificationnumber 98-7654321). Bruce is the manager of a Super Burgersfast-food outlet owned and operated by Plymouth Corporation, 1247Central Avenue, Hauppauge, NY 11788 (employer identification number11-1111111).

The following information is shown on their Wage and TaxStatements (Form W-2) for 2018.

Line	Description	Alice	Bruce
1	Wages, tips, other compensation	$58,000	$62,100
2	Federal income tax withheld	4,500	5,300
3	Social Security wages	58,000	62,100
4	Social Security tax withheld	3,596	3,850
5	Medicare wages and tips	58,000	62,100
6	Medicare tax withheld	841	900
15	State	Massachusetts	Massachusetts
16	State wages, tips, etc.	58,000	62,100
17	State income tax withheld	2,950	3,100

The Byrds provide over half of the support of their twochildren, Cynthia (born January 25, 1994, Social Security number123-45-6788) and John (born February 7, 1998, Social Securitynumber 123-45-6786). Both children are full-time students and livewith the Byrds except when they are away at college. Cynthia earned$6,200 from a summer internship in 2018, and John earned $3,800from a part-time job.

During 2018, the Byrds provided 60% of the total support ofBruce's widower father, Sam Byrd (born March 6, 1942, SocialSecurity number 123-45-6787). Sam lived alone and covered the restof his support with his Social Security benefits. Sam died inNovember, and Bruce, the beneficiary of a policy on Sam's life,received life insurance proceeds of $1,600,000 on December 28.

The Byrds had the following expenses relating to their personalresidence during 2018:

Property taxes	$5,000
Qualified interest on home mortgage (acquisitionindebtedness)	8,700
Repairs to roof	5,750
Utilities	4,100
Fire and theft insurance	1,900

The Byrds had the following medical expenses for 2018:

Medical insurance premiums	$4,500
Doctor bill for Sam incurred in 2017 and not paid until2018	7,600
Operation for Sam	8,500
Prescription medicines for Sam	900
Hospital expenses for Sam	3,500
Reimbursement from insurance company, received in 2018	3,600

The medical expenses for Sam represent most of the 60% thatBruce contributed toward his father's support.

Other relevant information follows:

• When they filed their 2017 state return in 2018, the Byrds paidadditional state income tax of $900.
• During 2018, Alice and Bruce attended a dinner dance sponsoredby the Lowell Police Disability Association (a qualified charitableorganization). The Byrds paid $300 for the tickets. The cost ofcomparable entertainment would normally be $50.
• The Byrds contributed $5,000 to Lowell Presbyterian Church andgave used clothing (cost of $1,200 and fair market value of $350)to the Salvation Army. All donations are supported by receipts, andthe clothing is in very good condition.
• Via a crowdfunding site (gofundme.com), Alice and Bruce made agift to a needy family who lost their home in a fire ($400). Inaddition, they made several cash gifts to homeless individualsdowntown (estimated to be $65).
• In 2018, the Byrds received interest income of $2,750, whichwas reported on a Form 1099–INT from Second National Bank, 125 OakStreet, Lowell, MA 01850 (Employer Identification Number98-7654322).
• The home mortgage interest was reported on Form 1098 by LowellCommercial Bank, P.O. Box 1000, Lowell, MA 01850 (EmployerIdentification Number 98-7654323). The mortgage (outstandingbalance of $425,000 as of January 1, 2018) was taken out by theByrds on May 1, 2014.
• Alice's employer requires that all employees wear uniforms towork. During 2018, Alice spent $850 on new uniforms and $566 onlaundry charges.
• Bruce paid $400 for an annual subscription to the Journalof Franchise Management and $741 for annual membership dues tohis professional association.
• Neither Alice's nor Bruce's employer reimburses for employeeexpenses.
• The Byrds do not keep the receipts for the sales taxes theypaid and had no major purchases subject to sales tax.
• All members of the Byrd family had health insurance coveragefor all of 2018.
• This year the Byrds gave each of their children $2,000, whichwas then deposited into their Roth IRAs.
• Alice and Bruce paid no estimated Federal income tax. NeitherAlice nor Bruce wants to designate $3 to the Presidential ElectionCampaign Fund.

Required:

Compute the Alice J. and Bruce M. Byrd's Federal income tax for2018. by providing the following information that would be reportedon Form 1040, Schedules A and B. If they have overpaid, they wantthe amount to be refunded to them.

Provide the following that would be reported on the Byrd's Form1040:

1. Filing status and dependents: The taxpayers'filing status:
Married filing jointly

Indicate whether the following individuals can be claimed as adependent by Alice and Bruce.
Cynthia:  No
Sam:   Yes
John:   Yes

2. Calculate taxable gross income.
$

3. Calculate the total deductions forAGI.
$

4. Calculate adjusted gross income.
$

5. Calculate the greater of the standarddeduction or itemized deductions.
$

6. Calculate total taxable income.
$

7. Calculate the income tax liability.
$

8. Calculate any other taxes due.
$

9. Calculate the total tax creditsavailable.
$

10. Calculate total withholding and taxpayments.
$

11. Calculate the amount overpaid(refund):
$

12. Calculate the amount of taxes owed:

$

Provide the following that would be reported on the Alice andBruce Byrd's Schedule A:

1. Calculate the deduction allowed for medicaland dental expenses. (Round computations to the nearestdollar.)
$

2. Calculate the allowable deduction fortaxes.
$

3. Calculate the deduction for interest.
$

4. Calculate the charitable deductionallowed.
$

5. Calculate total itemized deductions.
$