Blake earns a salary of $38,000 and has a seven-year-old son, Oscar. Blake pays the Dahlonega Day Care Center $4,000 to take care of Oscar while Blake works.

In addition, Blake:

Takes 9 hours at the University of North Georgia and has tuition and fees of $5,000, supplies of $500, books of $1,000, meals of $400 and commuting of $900.

Purchased a laptop computer to use in school for $600.

Receives a Hope Scholarship of $3,000.

Invests $3,000 in a Roth IRA (what would happen if he invested in a Traditional IRA?).

REQUIRED:

Prepare Blakes Tax Return using 1040.