Bart and Elizabeth Forrest are married and have no dependents. They have asked you to advise them whether they should file jointly or separately in 2021. Bart incurred some significant medical expenses during the year related to an unexpected surgery. They present you with the following information: Salary (Bart) Salary (Elizabeth) Interest income Deductions for AGI Medical expenses State income tax Real estate tax Mortgage interest Unreimbursed employee expenses Bart Elizabeth Joint $38,000 $110,000 400 1,200 $2,200 2,400 14,000 10,427 3,358 900 11,800 5,800 4,200 1,200 If they file separately, Bart and Elizabeth will split the real estate tax and mortgage interest deductions equally. If an amount is zero, enter "0". Do not round your intermediate tax computations but round your final tax answers to the nearest dollar. Round all other computations to the nearest dollar. Complete the comparison table through AGI, then compute the total amount of the itemized deductions on the separate schedule before completing the remainder of the table. Click here to access the 2021 tax rate schedule.