Alice J. and Bruce M. Jones (cash basis taxpayers) are married and reside in Westchester at 10 William Street, White Plains, NY 10603. Alice's birthday is September 21, 1961 (SSN: 233-45-0098), and Bruce's is June 27, 1960 (SSN: 109-33-9923). Alice is the office manager for NY Dental Clinic. Bruce is the manager of Superfast Burgers, a fast food outlet owned and operated by Burgers First Corporation. The Jones has two children, Cynthia (born January 25, 2001, Social Security number 017-44-9126) and John (born February 7, 2000, Social Security number 017-27-4148), both of whom live with them, except when away on summer vacation visiting Alice's sister in France. To assist in saving for her college tuition, Cynthia earned $8,500 from babysitting in 2015. John earned $1,800 from a part-time job 2015 which he used to buy baseball cards. The Jones' also have legal custody of Elizabeth James, their niece, (born April 14, 2007, SSN: 223-33-4432) who lived with them since birth. Elizabeth James earned 58,000.00 in 2015 from child modeling, all of which was placed in trust for future benefit by her court appointed guardian. The Jones provided more than half the support for Joanne Madison (SSN: 669-99-8876), Bruce's 60-year-old aunt and her son, William Madison (SSN: 767-75-9090). Neither Joanne nor William had any income 2015. During 2015, both Joanne and William lived together in Brooklyn NY. Other relevant information: Bruce has decided that he wants to minimize his tax liability as much as legally possible and has requested your assistance in preparing his 2015 Federal income tax return. Bruce and Alice earned and received $3,500 interest income from a savings account at Chase Bank in 2015