Sally W. Emanual, a teacher, had the following dividends and interest during 2021:

Acorn Corporation bond interest...............................................$ 700
City of Boston bonds interest.....................................................1,000
Camp Bank interest..................................................................... 1,250
Jet Corporation dividend (qualified)...........................................1,300
North Mutual fund Capital gain distribution...............................100
Ordinary dividend (qualified).........................................................150
Nontaxable distribution...................................200........................450
Blue Corporation foreign dividend...............................................250

Additional information pertaining to Sally Emanual includes

Salary....................................................................$70,000
Rent income...........................................................12,000
Expenses related to rent income........................14,000
Pension benefits......................................................7,000
Taxable alimony paid to Sally.................................4,000

The taxable portion of the pension is $7,000. Sally actively participates in the rental activity.
Other relevant information includes
Address: 430 Rumsey Place, West Falls, California 92699
Occupation: Credit manager
Social Security number: 123-45-6789
Marital status: Single
Date of divorce: January 10, 2017
Complete Sally’s Schedule 1, Schedule B and compute her taxable income on Form 1040. Assume Schedule E has already been prepared. Also assume that Sally had no transactions involving virtual currency, made no charitable contributions during the year, and had no foreign bank accounts or trusts.