For each of the cases below, do the following: Identify and break down the deductions to which the taxpayer is entitled. Calculate federal income tax. Determine how each taxpayer should render their contributions according to their marital status and conditions. Identify whether the taxpayers' children are considered qualifying children. Use Chart B of the instructions found in IRS 1040 and 1040-SR 2019 Tax Year. Case 1: Roberto Robles Roberto Robles is a manager in a restaurant; your salary for this taxable year was $ 65,000. He received an inheritance of $ 60,000 and $ 13,000 in interest from a savings account. Roberto files the payroll together with his wife, who works as a complex manager and has a salary of $ 45,000. They have two children: a 21-year-old who is studying at the university, and an 18-year-old who does not study.