Arthur Morgan, age 24, is single and has no dependents. He is a freelance writer. In January 2019, Arthur opened his own office located at 2751 Waldham Road, Pleasant Hill, NM 88135. He called him Business Writers Anonymous. Arthur is a cash basis taxpayer. He lives at 132 Stone Avenue, Pleasant Hill, NM 88133. His Social Security number is 123-45-6782. Arthurs parents continue to provide health insurance for him under their policy. Arthur did not engage in any virtual currency transactions during the year and wants to contribute to the Presidential Election Campaign Fund.

During 2019, Arthur reported the following income and expense items connected

with his business.

Income from sale of articles $85,000

Rent $16,500

Utilities $7,900

Supplies $1,800

Insurance $5,000

Travel (including meals of $1,200) $3,500

Arthur purchased and placed in service the following fixed assets for his business.

Arthur wants to elect immediate expensing under 179, if possible.

* Furniture and fixtures (new) costing $21,000 on January 10

* Computer equipment (new) costing $12,400 on July 28

Arthurs itemized deductions include:

State income tax $2,950

Home mortgage interest paid to First National Bank $6,000

Property taxes on home $2,500

Charitable contribution to him alma mater, State College $1,200

Arthur did not keep a record of the sales tax he paid. The amount allowed by the sales tax table is $437.

Arthur reports interest income of $4,000 on certificates of deposit at Second National Bank. Arthur makes estimated tax payments of $3,000 for 2019.

Compute Arthur Morgan's 2019 Federal income tax payable (or refund due). If you use tax forms for your computations, you will need Forms 1040, 4562, 8995,and Schedules 1,2,3,A,B,C, and SE. Suggested software: ProConnect Tax Online.