1. David and Darlene Jasper have one child, Sam, who is 6 years old. The Jaspers reside at 4639 Honeysuckle Lane, Los Angeles, CA 90248. David’s Social Security number is 577-11-3311, Darlene’s is 477-98-4731, and Sam’s is 589-22-1142. David and Darlene’s earnings and withholdings for 2010 are:

David: Earnings from Apple Company (office manager) $25,000 Federal income tax withheld 2,800 State income tax withheld 1,050 Darlene: Earnings from Rose Company (perfume tester) $24,500 Federal income tax withheld 2,650 State income tax withheld 900 Their other income includes interest from Pine Tree Savings and Loan of $1,900.
Other information and expenditures for 2010 are as follows:
Interest: On home acquisition mortgage $11,125 Credit card 925 Taxes: Property taxes on personal residence 1,515 State income taxes paid in 2010 (for 2009) 315 Contribution (with written acknowledgement) to church 410 Medical insurance 475 Medical and dental expenses 2,800 Income tax return preparation fee paid in 2010 200 Payment of union dues 225 Child care for Sam 3,500 Required: Complete the Jaspers’ federal tax return for 2010. Use Form 1040, Schedule A, Form 2441, and ScheduleM, on pages 6-47 through 6-52. Assume any other data you need.
Problem 2A contains an alternative minimum tax calculation. Please see the ‘‘As We Go To Press’’ page at the beginning of the text and the caveat at Section 6.8 regarding a possible change in the 2010 law.