Dr. Ivan I.Incisor and his wife Irene are married and file a joint return for 2014. Ivan's Social Security number is 447-34-4321 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 Lane, Spokane, WA 99206.

Dr. Incisor is a dentist and he took 6 months off work to attend a cosmetic dentistry training program in 2014. His 2014 Form W-2 from his job at Bitewing Dental Clinic Inc., showed the following:

Wages $65,000

Withholding (federal income tax) 6,000

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 freshmen student at Snow Mass Community College (SMCC). Iris' Social Security number is 899-99-9999. Iris is married to Sean Slacker (SS No. 896-33-0954), who is 19 years old and a part-time student at SMCC. Sean and Iris have a 1 year old child, Seth Slacker (SS No. 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 for the year were a combined $50,000, which allowed them to pay all the personal expenses for themselves and their son.

Ivan and Irene have savings account interest income of $380 from the Pacific Northwest Bank.

Complete Form 1040 for Ivan and Irene Incisor for 2014. Make assumptions regarding any information not given.