Federal taxation BACKGROUND: The taxpayers, George A. Warden (social security number 333-33-3330) and Mary S. Warden (social security number 444-44-4440) file a joint return. Both are 50 years old, have good eyesight, and live with their three children, Edward, John and Ruth, at 789 N. Code Drive, Chicago, Illinois 60699, (312) 679-9999. Mr. Warden wants to contribute $3 of his income tax to the Presidential Election Campaign Fund. Mrs. Warden elects not to contribute. The Wardens