An Excel spreadsheet using formulas and cell referencing is required for this assignment. Tax Breaks for Education In 2021, Margery and Philip Brown have three children attending college full-time and they claim all three as dependents. They also have education related expenses for themselves. They paid for the following expenses: 1. Their daughter, Amy, is a Masters student in both Spring 2021 and Fall 2021 at Wake Forest where she received a scholarship for part of her tuition. Her parents paid a total of tuition of $10,000 and room & board of $6,200 (all paid in 2021). Amy purchased her own textbooks at a cost of $1,200. 2. Their son, Brad, is a freshman in Spring 2021 and a sophomore in Fall 2021 at Appalachian State University. His parents paid a total of tuition and fees of $6,400 and room & board of $7,100 (all paid in 2021). 3. Their daughter, Elizabeth, started at UNC-CH as a freshman in Fall 2021. She receives a scholarship that covers her tuition but her parents paid required fees of $1,500. Her parents also paid room & board of $4,700 and textbooks for $1,300. 4. Philip is a self-employed lawyer. He completed continuing education courses that are required to meet the requirements of North Carolina State law and cost $3,000. (You can ignore any effects on self- employment tax.) 6. Philip is also paying off student loans from law school. He paid $3,200 of interest in 2021. Other information related to their tax return: AGI before the effects of education related deductions state income tax payments real estate taxes home mortgage interest charitable contributions 167,000 8,300 3,200 10,100 5.500