Bert and Barbara Longfelt support in nursing homes both Bert's parents and Barbara's parents. Bert's parents are 70 and 68 years of age respectively and have no income except for the $3600 in Social Security they receive annually. Barbara's parents, both 72 years of age, have the following sources of income: Social Security $9800, Interest Income $2600, and Dividend Income $900. Bert's annual salary is $45000 and his wife annual salary is $55000. They have two small children who live at home. Also, they own an apartment house from which they derive $6000 net rental income. Two items from thier rental property confused them so they did not include them in their rental income: Security Deposits received and to be used against final month's rent $500, and Two tenants paid rent in advance in Dec 2015. The rent was due Jan 1, 2016. Barbara owned stock prior to her marriage to Bert and received the following cash dividends: General Corp. nonqualified common stock dividends (U.S Corp) $300, and Live Forever Life Insurance Co. (dividends on life insurance policy) $100. Bert and Barbara have several sources of interest income: Interest Income from savings accounts $850, and Interest income from State of Tennessee Highway Bonds $400. Barbara entered the local area bake- off, won first place for her cherry pie, and received a $1000 cash prize. Bert, who is an accountant, made an arrangement with Harold the dentist. Bert would do Harold's tax work if Harold would take care of Bert and his family's dental work. During the year, Bert estimated that the value of his services to Harold was $500 and that Harold gave Bert and his family $600 worth of dental services. In December, Bert did a consulting assignment on a weekend and received $700. No Social Security or taxes were withheld. During the year, they had $15000 withheld for federal taxes. During 2015, Bert and Barbara have $14000 of itemized deductions. Compute Bert and Barbara's net tax due. Assume dividends are taxed at ordinary rates.