During a properly declared U.S. war with Outer Altoona, Harriet, a single taxpayer, was killed in action. Current-year Federal taxable income to the date of Harriet’s death totaled $19,000, and Federal income tax withholding came to

$2,300.

a. What is Harriet’s tax liability for the year of her death?

b. What documentation must accompany her final Form 1040?

Partial list of research material: §692; Rev. Proc. 85-35, 1985-2 C.B. 433; Hampton, 75-1 USTC ¶ 9315.