41. Alice J. and Bruce M. Byrd are married Decision Making 1 taxpayers who file a joint retum. Their Social Tax Forms Problem Security numbers are 123-45-6784 and 111-11- 1113, respectively. Alice's birthday is ProConnect" Tax September 21, 1973, and Bruce's is June 27, 1972. They live at 473 Revere Avenue, Lowell, MA 01850. Alice is the office manager for Lowell Dental Clinic, 433 Broad Street, Lowell, MA 01850 (Employer Identification Number 98-7654321). Bruce is the manager of a Super Burgers fast-food outlet owned and operated by Plymouth Corporation, 1247 Central Avenue, Hauppauge, NY 11788 (Employer Identification Number 11-1111111). The following information is shown on their Wage and Tax Statements (Form W-2) for 2020. Line Description Alice Bruce Wages, tips, other compensation $58,000 $62,100 2 Federal income tax withheld 4,500 5,300 3 Social Security wages 58,000 62,100 4 Social Security tax withheld 3,596 3,850 5 Medicare wages and tips 58,000 62,100 6 Medicare tax withheld 841 900 15 State Massachusetts Massachusetts 16 State wages, tips, etc. 58,000 62,1002 Line Description Alice Bruce 17 State income tax withheld 2,950 3,100 The Byrds provide over half of the support of their two children, Cynthia (born January 25, 1996, Social Security number 123-45-6788) and John (born February 7, 2000, Social Security number 123-45-6780). Both children are full-time students and live with the Byrds except when they are away at college. Cynthia earned $6,200 from a summer internship in 2020, and John earned $3,800 from a part-time job. Both children received scholarships covering tuition and materials. During 2020, the Byrds provided 60% of the total support of Bruce's widower father, Sam Byrd (born March 6, 1944, Social Security number 123-45-6787). Sam lived alone and covered the rest of his support with his Social Security benefits. Sam died in November, and Bruce, the beneficiary of a policy on Sam's life, received life insurance proceeds of $1,600,000 on December 28. The Byrds had the following expenses relating to their personal residence during 2020: Property taxes $5,000 Qualified interest on home mortgage (acquisition 8,700 indebtedness) Repairs to roof 5,750 Utilities 4,100 Fire and theft insurance 1,900 The Byrds had the following medical expenses for 2020: Medical insurance premiums $4,500 Doctor bill for Sam incurred in 2019 and not paid until 7,600 2020 Operation for Sam 8,500 Prescription medicines for Sam 900 Hospital expenses for Sam 3,500