Comprehensive Problem (Tax Return Problem). 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 follwing sources of income: Social Security $9800, Interest Income $2600, Dividend Income $900. Bert's annual salary is $45000 and his wife's 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 their 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 December 2015. The rent was due January 1, 2016 $600. Barbara owned stock prior to her marriage to Bert and received the following cash dividends: General Corp nonqualified common stock dividend (US 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 the cherry pie, and received a $100 cash prize. Bert, who is an accountant, made an arrangement with Harold the dentist. Bert would o 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 wekeend and received $700. No Social Security or taxes were withheld. During the year, they had $15000 withheld from federal taxes. During 2015, Bert and Barbara have $14000 of itemizd deductions. Compute Bert and Barbara's net tax due, including self- employment tax. Assume dividends are taxed at ordinary taxes.