5. William and Annette Johnson (both age 45) are married taxpayers who file a joint return. They have a son, Sean, age 7. During 2018, they had the following receipts: Salary ($75,000 for William, $62,000 for Annette) $137,000 2. Interest Income City of Normal school bonds $1,000 Ford Motor Company bonds 1,200 PNC Bank certificate of deposit 600 2,800 3. Annual gift from parents 26,000 4. Lottery winnings 1,000 5. Short-term capital loss (from stock investment) ( 5,000) 6. Federal income tax refund from year 2012 return 2,400 7. Child support from Annette's ex-husband 8,000 8. State income tax refund from 2017 (they used standard 700 deduction in 2017)