Beth R. Jordan lives at 2322 Skyview Road, Mesa, AZ 85201. She is a tax accountant Tax R with Mesa Manufacturing Company, 1203 Western Avenue, Mesa, AZ 85201 (employer identification number 11-1111111). She also writes computer software programs for tax practitioners and has a part-time tax practice. Beth is single and has no dependents. Beth was borm on July 4, 1972, and her Social Security number is 123-45-6789. She wants to contribute S3 to the Presidential Election Campaign Fund. TAX The following infomation is shown on Beth's 2016 Wage and Tax Statement (Form W-2) Line Description Amount Wages, tips, other compensation Federal income tax withheld Social Security wages Social Security tax withheld Medicare wages and tips Medicare tax withheld State State wages, tips, etc. State income tax withhed 65,000.00 10,500.00 63,000.00 3,906.00 63,000.00 913.50 Arizona 63,000.00 1,650 .00 2 4 Other 2016 transactions include the following. Beth received interest of $1,300 from Arizona Federal Savings and Loan and $400 from Arizona State Bank. Each financial institution reported the interest income on a Form 1099-INT. She received qualified dividends of $800 from Blue Corporation, $750 from Green Corporation, and $650 from Orange Corporation. Each corporation reported Beth's dividend payments on a Form 1099-DIV Beth received a $1,100 income tax refund from the state of Arizona on April 29 2016. On her 2015 Federal income tax retun, she reported total itemized deductions of $8,200, which included $2,200 of state income tax withheld by her employer Fees earned from her part-time tax practice totaled S3,800. She paid $600 to have the tax returns processed by a computerized tax return service On February 8, Beth bought 500 shares of Gray Corporation common stock for $17.60 a share. On September 12, Beth sold the stock for $14 a share Beth bought a used sport utility vehicle for $6,000 on June 5. She purchased the vehicle from her brother-in-law, who was unemployed and was in need of cash. On November 2, she sold the vehicle to a friend for $6,500 On January 2, Beth acquired 100 shares of Blue Corporation common stock for S30 a share. She sold the stock on December 19 for $55 a share Beth records revenues of $16,000 from the sale of a software program she devel- oped. Beth incurred the following expenditures in connection with her software development business. Cost of personal computer (100% business use) Cost of printer (100% business use) Furniture Supplies Fee paid to computer consultant $7,000 2,000 3,000 650 3,500 Beth elected to deduct the maximum portion of the cost of the computer, printer, and furniture allowed under the provisions of 179, These iterns were placed in service on January 15 and used 100 percent in her business. Although her employer suggested that Beth attend a convention on current devel- opments in corporate taxation, Beth was not reimbursed for the travel expenses of $1,420 she incurred in attending the conference. The $1,420 included $200 for meals.