John Fuji (age 37) moved from California to Washington in December 2013. He lives at 468 Cameo Street, Yakima, WA 98901. John’s Social Security number is 571­78­5974 and he is single. His earnings and income tax withholding for 2014 for his job as a manager at a Washington apple processing plant are:

Earnings from the Granny Smith Apple Co……………………        $75,000

Federal income tax withheld……………………………………                 9,100

State income tax withheld………………………………………                          0

John’s other income includes interest on a Certificate of Deposit at Braeburn National Bank of $1,285. Also, he paid $600 per month alimony to his ex wife (Dora Fuji, Social Security number 573­79­6075). 

During 2014, John paid the following amounts (all of which can be substantiated):

Home mortgage interest…………………………………                       $8,350

Auto loan interest………………………………………..                             1,575

Credit card interest……………………………………….                              655

Property taxes on personal residence……………………..               2,700

Unreimbursed hospital bills………………………………                       5,200

Doctor bills……………………………………………….                                 2,550

Other medical expenses…………………………………..                           720

Income tax preparation fee………………………………..                        500

Job hunting expenses……………………………………….                          925

Cash charitable gift to the Jonagold Research Center………         500

In July 2014, someone broke into John’s house and stole a coin collection. The collection had a fair market value of $12,000 and a tax basis to John of $4,000. The collection was uninsured. 

Required:

Complete John’s federal tax return for 2014. Use Form 1040, Schedule A, Schedule B, and Form 4684, on Pages 5­55 through 5­59 to complete this tax return. Make realistic assumptions about any missing data.