Debra Bernard is a fifth-grade school teacher who earned a salary of $38,000 in 2020. She is 45 years old and has been divorced for four years. She receives $1,200 of alimony payments each month from her former husband (divorced in 2016). Debra also rents out a small apartment building. This year Debra received $50,000 of rental payments from tenants and she incurred $19,500 of expenses associated with the rental. Debra and her daughter Lindsey (20 years old at the end of the year) moved to Georgia in January of this year. Debra provides more than one-half of Lindseys support. They had been living in Colorado for the past 15 years, but ever since her divorce, Debra has been wanting to move back to Georgia to be closer to her family. Luckily, last December, a teaching position opened up and Debra and Lindsey decided to make the move. Debra paid a moving company $2,150 to move their personal belongings, and she and Lindsey spent two days driving the 1,500 miles to Georgia. Debra rented a home in Georgia. Lindsey decided to continue living at home with her mom, but she started attending school full time in January and throughout the rest of the year at a nearby university. She was awarded a $3,210 partial tuition scholarship this year, and Debra helped out by paying the remaining $500 tuition cost. If possible, Debra thought it would be best to claim the education credit for these expenses. Debra wasn't sure if she would have enough items to help her benefit from itemizing on her tax return. However, she kept track of several expenses this year that she thought might qualify if she was able to itemize. Debra paid $6,220 in state income taxes and $13,410 in charitable contributions during the year. She also paid the following medical-related expenses for herself and Lindsey:

Insurance premiums	$	8,510
Medical care expenses	$	1,100
Prescription medicine	$	420
Nonprescription medicine	$	100
New contact lenses for Lindsey	$	200

Shortly after the move, Debra got distracted while driving and she ran into a street sign. The accident caused $970 in damage to the car and gave her whiplash. Because the repairs were less than her insurance deductible, she paid the entire cost of the repairs. Debra wasnt able to work for two months after the accident. Fortunately, she received $2,000 from her disability insurance. Her employer, the Central Georgia School District, paid 60 percent of the premiums on the policy as a nontaxable fringe benefit and Debra paid the remaining 40 percent portion. A few years ago, Debra acquired several investments with her portion of the divorce settlement. This year she reported the following income from her investments: $2,200 of interest income from corporate bonds and $1,640 interest income from City of Denver municipal bonds. Overall, Debras stock portfolio appreciated by $12,860, but she did not sell any of her stocks. Lindsey reported $6,300 of interest income from corporate bonds she received as gifts from her father over the last several years. This was Lindseys only source of income for the year. Debra had $10,720 of federal income taxes withheld by her employer. Lindsey made $1,070 of estimated tax payments during the year. Debra did not make any estimated payments. Debra had qualifying insurance for purposes of the Affordable Care Act (ACA).

Debra Bernard is a fifth-grade school teacher who earned a salary of $38,000 in 2020. She is 45 years old and has been divorced for four years. She receives $1,200 of alimony payments each month from her former husband (divorced in 2016). Debra also rents out a small apartment building. This year Debra received $50,000 of rental payments from tenants and she incurred $19,500 of expenses associated with the rental. Debra and her daughter Lindsey (20 years old at the end of the year) moved to Georgia in January of this year. Debra provides more than one-half of Lindseys support. They had been living in Colorado for the past 15 years, but ever since her divorce, Debra has been wanting to move back to Georgia to be closer to her family. Luckily, last December, a teaching position opened up and Debra and Lindsey decided to make the move. Debra paid a moving company $2,150 to move their personal belongings, and she and Lindsey spent two days driving the 1,500 miles to Georgia. Debra rented a home in Georgia. Lindsey decided to continue living at home with her mom, but she started attending school full time in January and throughout the rest of the year at a nearby university. She was awarded a $3,210 partial tuition scholarship this year, and Debra helped out by paying the remaining $500 tuition cost. If possible, Debra thought it would be best to claim the education credit for these expenses. Debra wasn't sure if she would have enough items to help her benefit from itemizing on her tax return. However, she kept track of several expenses this year that she thought might qualify if she was able to itemize. Debra paid $6,220 in state income taxes and $13,410 in charitable contributions during the year. She also paid the following medical-related expenses for herself and Lindsey:

Insurance premiums	$	8,510
Medical care expenses	$	1,100
Prescription medicine	$	420
Nonprescription medicine	$	100
New contact lenses for Lindsey	$	200

Shortly after the move, Debra got distracted while driving and she ran into a street sign. The accident caused $970 in damage to the car and gave her whiplash. Because the repairs were less than her insurance deductible, she paid the entire cost of the repairs. Debra wasnt able to work for two months after the accident. Fortunately, she received $2,000 from her disability insurance. Her employer, the Central Georgia School District, paid 60 percent of the premiums on the policy as a nontaxable fringe benefit and Debra paid the remaining 40 percent portion. A few years ago, Debra acquired several investments with her portion of the divorce settlement. This year she reported the following income from her investments: $2,200 of interest income from corporate bonds and $1,640 interest income from City of Denver municipal bonds. Overall, Debras stock portfolio appreciated by $12,860, but she did not sell any of her stocks. Lindsey reported $6,300 of interest income from corporate bonds she received as gifts from her father over the last several years. This was Lindseys only source of income for the year. Debra had $10,720 of federal income taxes withheld by her employer. Lindsey made $1,070 of estimated tax payments during the year. Debra did not make any estimated payments. Debra had qualifying insurance for purposes of the Affordable Care Act (ACA).

a. Determine Rebas federal income taxes due or taxes payable for the current year