Can anyoe please help me with this problem?Thanks

Roberta Santos, age 41, is single and lives at 120 Sanborne Avenue, Springfield, IL 60781. Her Social Security number is 123-45-6789. Roberta has been divorced from her former husband, Wayne, for three years. She has a son, Jason, who is 17, and a daughter, June, who is 18. Jasons Social Security number is 111-11-1111, and Junes is 123-45-6788. Roberta does not want to contribute $3 to the Presidential Election Campaign Fund.

Roberta, an advertising executive, earned a salary of $80,000 in 2016. Her employer withheld $9,000 in Federal income tax and $3,100 in state income tax.

Roberta has legal custody of Jason and June. The divorce decree provides that Roberta is to receive the dependency deductions for the children. Jason lives with his father during summer vacation. Wayne indicates that his expenses for Jason are $10,500. Roberta can document that she spent $6,500 for Jasons support during 2016. In prior years, Roberta gave a signed Form 8332 to Wayne regarding Jason. For 2016, she has decided not to do so. Robertaprovides all of Junes support.

Robertas mother died on January 7, 2016. Roberta inherited assets worth $625,000 from her mother. As the sole beneficiary of her mothers life insurance policy, Roberta received insurance proceeds of $300,000. Her mothers cost basis for the life insurance policy was $120,000. Robertas favorite aunt gave her $13,000 for her birthday in October.

On November 8, 2016, Roberta sells for $22,000 Amber stock that she had purchased for $24,000 from her first cousin, Walt, on December 5, 2011. Walts cost basis for the stock was $26,000, and the stock was worth $23,000 on December 5, 2011. On December 1, 2016, Roberta sold Falcon stock for $13,500. She had acquired the stock on July 2, 2013, for $8,000.

An examination of Robertas records reveals that she received the following:

-Interest income of $2,500 from First Savings Bank.

-Groceries valued at $750 from a local grocery store for being the 100,000th customer

-Qualified dividend income of $1,800 from Amber

-Interest income of $3,750 on City of Springfield school bonds.

-Alimony of $16,000 from Wayne.

-Distribution of $4,800 from ST Partnership. Her distributive share of the partnership passive taxable income was $5,300. She had no prior passive losses.

From her checkbook records, she determines that she made the following payments during 2016:

-Charitable contributions of $4,500 to First Presbyterian Church and $1,500 to the American Red Cross (proper receipts obtained).

- Paid 5000 to ECM Hospital for the medical expenses of a friend from work.

-Mortgage interest on her residence of $7,800 to people bank.

-Property taxes of $3,200 on her residence and $1,100 (ad valorem) on her car 800 for landscaping expenses for residence.

-Estimated Federal income taxes of $3,800 and estimated state income taxes of $1,000.

-Medical expenses of $5,000 for her and $800 for Jason. In December, her medical insurance policy reimbursed $1,500 of her medical expenses.

-A $1,000 ticket for parking in a handicapped space.

-Attorneys fees of $500 associated with unsuccessfully contesting the parking ticket

-Contribution of $250 to the campaign of a candidate for governor.

-Because she did not maintain records of the sales tax she paid, she calculates the amount from the sales tax table to be $994.

Calculate Robertas net tax payable or refund due for 2016. Use the appropriate forms and schedules. Complete cumulative tax problem, You will prepare the manual tax return utilizing Form 1040 and Schedules A, B, D & E. You must use tax year 2016 forms.

Check figures; Line 37-AGI 109850

1040 line 43-taxable income 75500

Schedule A line 29 total itemized 22200