Alice J. and Bruce M. Byrd are married taxpayers who file a joint return. Their Social Security numbers are 123-45-6789 and 111-11-1112, respectively. Alices birthday is Sep- tember 21, 1969, and Bruces is June 27, 1968. 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 W2) for 2016. Tax Return Problem Decision Making Line Description 1 Wages, tips, other compensation 2 Federal income tax withheld 3 Social Security wages 4 Social Security tax withheld 5 Medicare wages and tips 6 Medicare tax withheld 15 State 16 State wages, tips, etc. 17 State income tax withheld Alice $58,000 4,500 58,000 3,596 58,000 841 The Byrds provide over half of the support of their two children, Cynthia (born Jan- uary 25, 1992, Social Security number 123-45-6788) and John (born February 7, 1996, Social Security number 123-45-6786). Both children are full-time students and live with the Byrds except when they are away at college. Cynthia earned $4,200 from a summer internship in 2016, and John earned $3,800 from a part-time job. During 2016, the Byrds provided 60% of the total support of Bruces widower father, Sam Byrd (born March 6, 1940, 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 Sams life, received life insurance proceeds of $1,600,000 on December 28. The Byrds had the following expenses relating to their personal residence during 2016: Property taxes Qualified interest on home mortgage Repairs to roof Utilities Fire and theft insurance $5,000 8,700 5,750 4,100 1,90