A. Adjustments to Gross Income

John Smith, divorced, is a full time teacher (more than 900 hours a year) in RC High School. He lives at 1840 73rd Street Springfield, CO 19234. His social security number is 412-34-5670 (date of birth 7/10/1991). John Smiths divorce decree states he will pay his ex-wife $250 per month until the death or remarriage of his former spouse. Johns ex-wife social security number is 412-34-5671.

To complete his degree, he took several student loans which hes paying. During 2016, he spent $300 in books to be used in his classroom. Also, he contributed to a qualified retirement plan $2,500.

His W-2 contained the following information:

Wages (box 1)	$ 45,533.05
Federal W/H (box 2)	4,829.95

He also received two Forms 1098-E. One was from the federal student loan program, which showed $450 of student loan interest; the other was from Colorado State Credit Union and showed $150.75 of student loan interest.

Prepare the 2016 Tax Return for John Smith up to Taxable Income using the proper form. For any missing information, make reasonable assumptions.