Dr. Carol Harris, CPA is a single taxpayer and she lives at 674 Yankee Street, Durham, NC 27409. Her social security number is 793524995. Carol is an associate professor of accounting at a local college. Carols earnings and withholding from the collage for 2014 are:

Earnings	$ 54,000
Federal income tax withheld	$8,800
State income tax withheld	$2,500

FICA tax of $3,348 and Medicare tax of $ 783 were withheld from Carols earnings. Carols other income includes interest of $145 from savings account at New England Bank and $450 of qualified dividends from Microsoft.

During the year, Carol paid the following amounts (all of which can be substantiated):

Home Mortgage interest	$6,300
Visa card interest	$350
Auto insurance	$750
Property taxes on personal residence	$2,650
Other medical expenses	$810
Charitable contributions (in cash)	$1,000

Carol had the following stock market transactions, all of which were reported on form 1099-b along with the basis of the stock sold:

Stock	acquired	Sold	price	Basis
Trout Co.	04/05/04	10/15/14	$6,000	$3,600
Bass Co.	02/01/14	08/03/14	$7,000	$5,500
Shark Co	09/12/05	10/15/14	$7,000	$8,500

In addition to being a professor at the local college, Carol Maintains a CPA practice.

Income and expenses from this activity are:

Fees from CPA practice (all paid by check)	$38,800
Office Rent	$3,600
Supplies	$750
Computer tax service	$1,200
Mileage (4,107)	$2,300
Client meals and entertainment	$2,740
Telephone	$975
Other expenses	$1,400

Carol drove her car (placed in service on January 1, 2012) 20,000miles in total, of which 5,000 miles were for commuting. Carol made 2014 estimated tax payment to the us treasury of $3,000 for each quarter.

REQUIRED: Complete Carols fedral tax return for 2014. Use form1040, schedule a, schedule c, schedule d, form 8949, schedule se. Forms are on irs .gov