During 2018, they also have the following facts related to their expenses: 1. Medical expenses Medical insurance premiums $4,500 Hospital expenses for Sean 16,500 3,500 Face-lift for Annette (not for medical reason) 8,500 2. Property taxes 5,000 3. Contribution to qualified retirement plan (IRA) 10,000 4. Qualified interest on home mortgage 5,000 5. Utilities (water, gas, and electricity) 4,500 6. Car insurance 1,200 7. State income tax paid 3,000 8. Interest on car loan 1,500 9. Cash contribution to church 1,300 10. Union dues 480 11. Unreimbursed employee expenses 2,000 12. Qualified moving expense 2,500 13. Federal income tax 7,500 14. Social Security tax and Medicare tax 3,500 15. Registration fee for their vehicles 560