Determine the filing status and individual tax form that should be used by each client. Why?

1. Your client, John is age 25 and single. He has no dependents, received $200 in interest from his saving account, and earned $30,000 this year.
2. Your client, Susan, is divorced and has custody of her two children who are both under age 16. She earned $65,000 this year and had interest and dividend income of $2,000. She contributed $5,000 to her IRA.
3. Your client, Mark, is married and has no children. He is caring for his mother who lives with him. He provides more than 50% of her support. Your client is self- employed and operates a sole proprietorship from which he earned $45,000. His wife, Donna, is a bank auditor and she earned $55,000. Mark and Donna also own rental property.