Assume the taxpayer does NOT wish to contribute to the Presidential Election Fund, unless otherwise stated in the problem. In addition, the taxpayers did NOT receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency during the year.

Derrick and Ani Jones are married taxpayers, filing jointly, and have a son named Jackson. They live at $474$ Rustic Drive, Spokane, WA $99201.$ Ani works as the director of information systems at Washington Community College District $($WCCD$).$ Derrick is a stay$-$at$-$home dad. Their SSNs are Derrick, $412-34-5670$; Ani, $412-34-5671$; and Jackson, $412-34-5672.$ Their birth dates are as follows: Derrick, June $7,1983$; Ani, March $20,1984$; and Jeckson, October $10,2016.$ The Joneses own their home and paid $$15,000$ in mortgage interest during the year to Chase Bank and property taxes of $$3,200.$ Assume they have no other deductible expenses.

The Form W$-2$ Ani received from WCCD contained the following information:

Wages $($ box $1)=$$$79,002\mathrm{.}50$

Federal$\frac{W}{H}($ box $2)=$$$7,000\mathrm{.}14$

Social Security wages $($ box $3)=$$$79,002\mathrm{.}50$

Social Security$\frac{W}{H}(box4)=$$$4,898\mathrm{.}16$

Medicare wages $($ box $5)=$$$79,002\mathrm{.}50$

Medicare$\frac{W}{H}(box6)=$$$1,145\mathrm{.}54$

In addition, the Joneses own a small, four$-$unit rental at $12345$ Rainbow Way, Sultan, WA $98294.$ The rental was purchased and placed in service on July $1,2010,$ and was rented for the entire year. The following income and expense information relates to the rental activity. For the purpose of this return problem, do not consider passive activity rules or limitations$.$

$\backslash$table$[[$Rental income,$$24,000$