After graduating from UMGC with your MS degree in accounting, you are hired as a tax accountant working for Halpern, McClain, and Schoenfield, LLC, a small tax practice in Wichita Falls, TX. Your firm is known locally as HMS. Tameka Smith, the tax manager has called you into her office to discuss your first assignment. A young couple has recently contacted the firm for assistance in preparing their tax return for the preceding year. Mark and Julie Martinez are both employed locally. Julie is a teacher and Mark works at Walmart. Their W-2s are shown below. In addition to their W-2 income, they received $19.24 of interest income from their savings account at MidFirst Bank. Julie has 2-year-old daughter, Lucy, from a previous marriage. Lucy lived with Julie and Mark all year last year. However, Lucy's father provides $900 a month in child support