Daniel, age 38, is single and has the following income and expenses in 2017: Salary income Net rent income Dividend income Payment of alimony Mortgage interest on residence Property tax on residence Contribution to traditional IRA (assume the amount is fully deductible) Contribution to United Church Loss on the sale of real estate (held for investment) Medical expenses State income tax Federal income tax $141,000 10,500 900 30,000 8,300 3,000 4,200 1,100 2,450 6,700 1,050 4,400 Daniel's standard deduction for 2017 is $6,350 and his personal exemption is $4,050 Daniel, age 38, is single and has the following income and expenses in 2017: Salary income Net rent income Dividend income Payment of alimony Mortgage interest on residence Property tax on residence Contribution to traditional IRA (assume the amount is fully deductible) Contribution to United Church Loss on the sale of real estate (held for investment) Medical expenses State income tax Federal income tax $141,000 10,500 900 30,000 8,300 3,000 4,200 1,100 2,450 6,700 1,050 4,400 Daniel's standard deduction for 2017 is $6,350 and his personal exemption is $4,050