Alice J. and Bruce M. Byrd are married taxpayers who file a joint return. Their Social Security numbers are 123456784 and 111111113, respectively. Alice's birthday is September 21, 1973, and Bruce's is June 27, 1972. 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 W-2) for 2020. The Byrds provide over half of the support of their two children, Cynthia (born January 25, 1996, Social Security number 123456788 ) and John (born February 7, 2000, Social Security number 123-45-6780). Both children are full-time students and live with the Byrds except when they are away at college. Cynthia earned $6,200 from a summer internship in 2020 , and John earned $3,800 from a part-time job. Both children received scholarships covering tuition and materials. During 2020, the Byrds provided 60% of the total support of Bruce's widower father, Sam Byrd (born March 6, 1944 , 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 Sam's life, received life insurance proceeds of $1,600,000 on December 28 . The Byrds had the following expenses relating to their personal residence during 2020 : The medical expenses for Sam represent most of the 60% that Bruce contributed toward his father's support. Other relevant information follows: - When they filed their 2019 state return in 2020, the Byrds paid additional state income tax of $900. - During 2020, Alice and Bruce attended a dinner dance sponsored by the Lowell Police Disability Association (a qualified charitable organization). The Byrds paid $300 for the tickets. The cost of comparable entertainment would normally be $50. - The Byrds contributed $5,000 to Lowell Presbyterian Church and gave used clothing (cost of $1,200 and fair market value of $350 ) to the Salvation Army. All donations are supported by receipts, and the clothing is in very good condition. - Via a crowdfunding site (gofundme.com), Alice and Bruce made a gift to a needy family who lost their home in a fire (\$400). In addition, they made several cash gifts to homeless individuals downtown (estimated to be $65 ). - In 2020, the Byrds received interest income of $2,750, which was reported on a Form 1099-INT from Second National Bank, 125 Oak Street, Lowell, MA 01850 (Employer Identification Number 98-7654322). - The home mortgage interest was reported on Form 1098 by Lowell Commercial Bank, P.O. Box 1000, Lowell, MA 01850 (Employer Identification Number 98-7654323). The mortgage (outstanding balance of $425,000 as of January 1,2020 ) was taken out by the Byrds on May 1, 2016. - Alice's employer requires that all employees wear uniforms to work. During 2020, Alice spent $850 on new uniforms and $566 on laundry charges. - Bruce paid $400 for an annual subscription to the Journal of Franchise Management and $741 for annual membership dues to his professional association. itemized Deductlons Interest 8 Home mortgage interest and points. If you didn't use all of your You Paid home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box. Caution: a Home mortgage interest and points reported to you on Form 1098. Your mortgage See instructions if limited interest b Home mortgage interest not reported to you on Form 1098. See deduction may instructions if limited. If paid to the person from whom you be limited (see bought the home, see instructions and show that person's name, instructions). identifying no., and address c Points not reported to you on Form 1098. See instructions for d Mortage insurance premiums (see instructions) . 9 Investment interest. Attach Form 4952 if required. See instructions. Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, Charity see instructions Caution: 12 Other than by cash or check. If you made any gift of $250 or more, If you made a see instructions. You must attach Form 8283 if over $500. . gift and got a 13 Carryover from prior year . benefit for it, BAA For Paperwork Reduction Act Notice, see the Instructions for Forms 1040 and 1040-SR. Schedule A (Form 1040 ) 2020