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1965 Kara and Brandon Arnold are married and file a joint return. Their Social Security num- bers are 000-00-1111 and 000-00-2222, respectively. Kara and Brandon

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1965 Kara and Brandon Arnold are married and file a joint return. Their Social Security num- bers are 000-00-1111 and 000-00-2222, respectively. Kara and Brandon have one son, Henry, age 3. His Social Security number is 000-00-3333. They live at 356 Welcome Lane, Woodbury, WA 84653. They report their income on the cash method. During 2016, they report the following items: $103,000 Salary Interest income from money market accounts Dividend income from Davis Corp. stock 700 6,000 Cash contributions to church Rental of a condominium in Lutsen: Rental income (30 days) Interest expense Property taxes Maintenance Depreciation (entire year) Insurance Days of personal use 12,000 7,000 3,200 1,700 7,500 2,000 16 The address of the Condo is 1127 Skyline Drive, Lutsen, WA 84666. a. In 2014, Erandon had loaned a friend $3,000 to help pay medical bills. During 2016, b. On juie 20, 2016, Brandon sells Kim Corporation stock for $16,000. He purchased c. On Sepseaber 19,2016, Kara discovers that the penny stock of Roberts, Inc. she purchased During the year the following events also occur: he discovers that his "friend" has skipped town. the sent: on December 12, 2011 for $22,000. on januac 2 of the prior year is completely worthless. She paid $5,000 for the stock. d. Instead of accepting $60 the utility store offers for their old dishwasher, they donate it to Goodwill on November 21, 2016. They purchased the dishwasher for $750 on March 30, 2007. The new dishwasher cost $900 e. Kara and Brandon purchased a new residence for $250,000. As part of the closing costs, they pay two points, or $3,800, on the mortgage, which is interest rather than loan process- ing fees. This payment enables them to obtain a more favorable interest rate for the term of the loan. They also paid $8,400 in interest on their mortgage on their personal residence. f. They pay $4,100 in property taxes on their residence and $7,500 in state income taxes. 1965 Kara and Brandon Arnold are married and file a joint return. Their Social Security num- bers are 000-00-1111 and 000-00-2222, respectively. Kara and Brandon have one son, Henry, age 3. His Social Security number is 000-00-3333. They live at 356 Welcome Lane, Woodbury, WA 84653. They report their income on the cash method. During 2016, they report the following items: $103,000 Salary Interest income from money market accounts Dividend income from Davis Corp. stock 700 6,000 Cash contributions to church Rental of a condominium in Lutsen: Rental income (30 days) Interest expense Property taxes Maintenance Depreciation (entire year) Insurance Days of personal use 12,000 7,000 3,200 1,700 7,500 2,000 16 The address of the Condo is 1127 Skyline Drive, Lutsen, WA 84666. a. In 2014, Erandon had loaned a friend $3,000 to help pay medical bills. During 2016, b. On juie 20, 2016, Brandon sells Kim Corporation stock for $16,000. He purchased c. On Sepseaber 19,2016, Kara discovers that the penny stock of Roberts, Inc. she purchased During the year the following events also occur: he discovers that his "friend" has skipped town. the sent: on December 12, 2011 for $22,000. on januac 2 of the prior year is completely worthless. She paid $5,000 for the stock. d. Instead of accepting $60 the utility store offers for their old dishwasher, they donate it to Goodwill on November 21, 2016. They purchased the dishwasher for $750 on March 30, 2007. The new dishwasher cost $900 e. Kara and Brandon purchased a new residence for $250,000. As part of the closing costs, they pay two points, or $3,800, on the mortgage, which is interest rather than loan process- ing fees. This payment enables them to obtain a more favorable interest rate for the term of the loan. They also paid $8,400 in interest on their mortgage on their personal residence. f. They pay $4,100 in property taxes on their residence and $7,500 in state income taxes

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