Bart and Elizabeth Forrest 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:

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.

Comparison of Joint and Separate Tax Liabilities

Tax Year $2021$