Apple and Bob Johnson (both age 45) are married taxpayers who file a joint return. They have a son, John, age 10. They had the following receipts:

1	Salary (Apples salary: $85000, Bobs:$72,000)	$157,000
2.	Interest Income City of Normal school bonds $1,000 Ford Motor Company bonds 1,200 PNC Bank certificate of deposit 600	2,800
3.	Annual gift from parents	26,000
4.	Lottery winnings	1,000
5.	Short-term capital loss (from stock investment)	( 5,000)
6.	Long-term capital gain (from stock investment)	1,000
6.	Federal income tax refund from year 2017 return	2,400

They also have the following payments/contributions:

1.	Medical expenses Medical insurance premiums $4,500 Hospital expenses for John 4,500	9,000
2.	Property taxes	5,000
3.	Contribution to IRA	10,000
4.	Qualified interest on home mortgage	5,000
5.	Utilities (water, gas, and electricity)	4,500
6.	Car insurance	1,200
7.	State income tax paid	13,000
8.	Interest on car loan	1,500
9.	Cash contribution to church	3,300
10.	Bob paid the alimony to his ex-wife	8,000

Please help Johnsons to calculate the following items on Form 1040.Their Total Gross income

Their AGI

Their taxable income

and the following itemized deductions:

1.	Allowable deduction on medical and dental expenses:
2.	Allowable deduction on taxes they paid
3.	Allowable deduction on Interest paid
4.	Allowable deduction on Gift to Charity
5.	Allowable miscellaneous deductions