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

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, 1981; Ani, March 20, 1982; and Jackson, October 10, 2014. 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) =	$ 79,002.50
Federal W/H (box 2) =	$ 7,000.14
Social security wages (box 3) =	$ 79,002.50
Social security W/H (box 4) =	$ 4,898.16
Medicare wages (box 5) =	$ 79,002.50
Medicare W/H (box 6) =	$ 1,145.54

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, 2008, 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.

Rental income	$ 24,000
Real estate taxes	2,000
State sales taxes	1,349
Utilities	1,500
Mortgage interest	3,800
Depreciation	7,200
Repairs and maintenance	1,300