Dr. Ivan I. Incisor and his wife Irene are married and file a joint return for 2015. Ivan's Social Security Number is 477-34-4321 and he is 48 years old. Irene I. Incisor's Social Security number is 637-34-4927 and she is 45 years old. They live at 468 Mule Deer Land, Spokane, WA 99206.

Dr Ivan Incisor is a dentist and he took 6 months off work to attend a cosmetic dentistry traininng program in 2015. His 2015 form W-2 from his job at Bitewing Dental Clinic, Inc., showed the following:

Wages:$65000

Withholdings(federal income tax): 6000

The incisors have a 17 year old son,Ira, who is enrolled in the eleventh grade at the Perpetual Perpetuity School. Ira's Social Security number is 690-99-9999. The Incisors also have an 18 year old daughter, Iris, who is a part time freshman student at Snow Mass Community College (SMCC). Iris' Social Security Number is 899-99-9999. Iris is married to Sean Slacker (Social Security Number is 648-99-4306). Sean,Iris, and Seth all live in an apartment up the street from Ivan and Irene during the entire current calendar year. Sean and Iris both work for Sean's wealthy grandfather as apprentices in his business. Their wages $50,000, which allowed them to pay allthe personal expenses for themselves and their son.

Complete Form 1040 for Ivan ad Irene Incisor for 2015. Makeassumptions regarding any information not given.