Bea N. Happy and Bob N. Happy have been married since 2009 and have two children, Bobby and Betsy. Both Bea and Bob work for the University of Tampa in Florida. Bea N. Happy filed for divorce from Bob N. Happy in 2020. The divorce was final in January 2021. Bea has custody of both children, and she paid more than 50% of maintaining her household. Bea and Bob have been audited by the IRS for their 2018 Form 1040. They have received a preliminary notice of deficiency from the IRS and 90-day letter from the IRS. (These documents only need to be skimmed for useful information.)

Bea prepared her own 2021 tax return. You can assume the amounts given in the attached Form 1040 for 2021 are correct unless different information is provided elsewhere.

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