Carlos is single and required to follow return. During the year, he receive $900 in inches from a certificate of deposit help with his local bank. He also received $725 in inches from US treasury securities and $300 and municipal bond interest. Where on his tax return will Carlos is report this income?

Form 1099-INT.

Directly on Form 1040, page 1.

The Qualified Dividends and Capital Gain Tax Worksheet.

Schedule B.