57. John and Mary Jane Diaz are married, filing jointly. Their address is 204 Shoe Lane, Blacksburg, VA 24061. John is age 35, and Mary Jane is age 30. They are expecting their first child in early 2016. Johns salary in 2015 was $105,000, from which $20,800 of Federal income tax and $4,700 of state income tax were withheld. Mary Jane made $52,000 and had $3,000 of Federal income tax and $3,100 of state income tax withheld. The appropriate amounts of FICA tax and Medicare tax were withheld for John and for Mary Jane. Johns Social Security number is 111-11-1111, and Mary Janes Social Security number is 123-45-6789.

John and Mary Jane are both covered by their employers medical insurance poli- cies with four-fifths of the premiums being paid by the employers. The total premi- ums were $10,000 for John and $6,200 for Mary Jane. Mary Jane received medical benefits of $7,300 under the plan. John was not ill during 2015. Mary Jane paid non- covered medical expenses of $1,300.

John makes child support payments of $15,000 for his son, Rod, who lives with June, Johns former spouse, except for two months in the summer when he visits John and Mary Jane. At the time of the divorce, John worked for a Fortune 500 com- pany and received a salary of $225,000. As a result of corporate downsizing, he lost his job.

Mary Janes father lived with them until his death in November. His only sources of income were salary of $2,800, unemployment compensation benefits of $3,500, and Social Security benefits of $4,100. Of this amount, he deposited $6,000 in a

2009. On December 1, 2014, Roberta sold Falcon stock for $13,500. She had acquired the stock on July 2, 2011, for $8,000. An examination of Robertas records reveals that she received the following:

Interest income of $2,500 from First Savings Bank.

Groceries valued at $750 from a local grocery store for being the 100,000th customer.

Qualified dividend income of $1,800 from Amber.

Interest income of $3,750 on City of Springfield school bonds.

Alimony of $16,000 from Wayne.

Distribution of $4,800 from ST Partnership. Her distributive share of the partner- ship passive taxable income was $5,300. She had no prior passive losses. From her checkbook records, she determines that she made the following pay- ments during 2014:

Charitable contributions of $4,500 to First Presbyterian Church and $1,500 to the American Red Cross (proper receipts obtained).

Mortgage interest on her residence of $7,800.

Property taxes of $3,200 on her residence and $1,100 (ad valorem) on her car.

Estimated Federal income taxes of $3,800 and estimated state income taxes of $1,000.

Medical expenses of $5,000 for her and $800 for Jason. In December, her medical insurance policy reimbursed $1,500 of her medical expenses.

A $1,000 ticket for parking in a handicapped space.

Attorneys fees of $500 associated with unsuccessfully contesting the parking ticket.

Contribution of $250 to the campaign of a candidate for governor.

Because she did not maintain records of the sales tax she paid, she calculates the amount from the sales tax table to be $994. Calculate Robertas net tax payable or refund due for 2014. Use the appropriate forms and schedules. Suggested software: H&R BLOCK Tax Software.