During 2016, Jason and Vicki Hurting, who are married with two children and filing jointly, had the following tax information. Jason owns a cash-basis landscaping business, and Vicki works as an executive assistant at a university.

Jason (SSN 412-34-5670) and Vicki (SSN 412-34-5671) reside at 123 Bate Street, Bright, AL 36116. Both children are under the age of 17:

Jason Jr. (412-34-5672) date of birth 7/20/09

Catlin (412-34-5673) date of birth 1/08/13

Vickis W-2 information is as follows:

Wages$45,800Federal withholding6,870Social security wages45,800Social security withholding2,840Medicare withholding664State withholding2,290Other income:1099-G Alabama state tax refund is taxable because $2,500 was deducted on last years return$8971099-INT First Bank of Alabama2251099-DIV IBM, Inc.Ordinary dividends125Qualified dividends125

The following information is for Jasons landscaping business:

Revenue$153,000Wages41,600Payroll tax3,182Cell phone charge425Business code811490Assets ( 179 elected)ItemDate PurchasedBusiness Use AmountPercentageTruck (100% business)2/05/16$28,000100%Mower 13/08/1612,000100Mower 23/08/163,400100Equipment6/25/161,595100

The truck was over 6,000 lbs.

The Hurtings had the following itemized deductions:

State income tax withholding (from above)$2,290Real estate tax2,100Personal property tax425Mortgage interest8,300Charitable contributions2,400

The Hurtings made four federal estimated payments of $3,000 each on their due dates. They had qualifying health care coverage at all times during the tax year.

Prepare Form 1040 for the Hurtings for 2016, Use the appropriateTax Tables.