General Taxpayer Information Fred Kendell (SSN 351-76-1662; age 42). Betsy Kendell (SSN 271-19-1274; age 33) Address 1359 Deer Lake Drive Sacramento, California 95260 Children and Other Individuals Living in Home: George Kendell (Son, SSN 271-17-1531; age 7) Carla Kendell (Daughter, SSN 171-42-3264; age 3) Lisa Kendell (Fred's Sister SSN 222-22-2222) (Lisa is Fred's sister. Age 37. She lived in the Kendell's home all year. She worked at Home Depot in 2017 and had gross income of $56,000 in 2017). Cash Receipts Fred---salary (Investment Banker) $875,000 Interest Received From Well Fargo Bank Savings Account $9,100 Rental Income From Colorado Condo (see note b) $32,500a Betsy---gross sales from craft shop (operated as a sole proprietorship; She materially participates in the business) $320,000 Fred-----cash received from winning the State of California "Pick 6" Lottery $100,000 State Income tax refund received related to the 2016 tax year (the Kendell's took the standard deduction on their 2016 state income tax return). $1,200 Federal Income tax refund received related to the 2016 tax year (the Kendell's took the standard deduction on their 2016 federal income tax return). $3,100 Social Security Benefits received by Betsy $14,000 Unemployment Compensation received by Fred in 2017 $13,000 Group Term Life Insurance Additional Fringe Benefits: Tuition Payments: Fred's employer paid his tuition in 2017 so that he Could obtain a Master's degree at UC Davis---total tuition paid by employer in 2017 was $13,000. $13,000 Cash Disbursements State income tax payments made in 2017 (4 payments of 2,000) $8,000 Unreimbursed employee business expenses incurred by Fred (hotel travel expenses) $44,000 General Taxpayer Information Fred Kendell (SSN 351-76-1662; age 42). Betsy Kendell (SSN 271-19-1274; age 33) Address 1359 Deer Lake Drive Sacramento, California 95260 Children and Other Individuals Living in Home: George Kendell (Son, SSN 271-17-1531; age 7) Carla Kendell (Daughter, SSN 171-42-3264; age 3) Lisa Kendell (Fred's Sister SSN 222-22-2222) (Lisa is Fred's sister. Age 37. She lived in the Kendell's home all year. She worked at Home Depot in 2017 and had gross income of $56,000 in 2017). Cash Receipts Fred---salary (Investment Banker) $875,000 Interest Received From Well Fargo Bank Savings Account $9,100 Rental Income From Colorado Condo (see note b) $32,500a Betsy---gross sales from craft shop (operated as a sole proprietorship; She materially participates in the business) $320,000 Fred-----cash received from winning the State of California "Pick 6" Lottery $100,000 State Income tax refund received related to the 2016 tax year (the Kendell's took the standard deduction on their 2016 state income tax return). $1,200 Federal Income tax refund received related to the 2016 tax year (the Kendell's took the standard deduction on their 2016 federal income tax return). $3,100 Social Security Benefits received by Betsy $14,000 Unemployment Compensation received by Fred in 2017 $13,000 Group Term Life Insurance Additional Fringe Benefits: Tuition Payments: Fred's employer paid his tuition in 2017 so that he Could obtain a Master's degree at UC Davis---total tuition paid by employer in 2017 was $13,000. $13,000 Cash Disbursements State income tax payments made in 2017 (4 payments of 2,000) $8,000 Unreimbursed employee business expenses incurred by Fred (hotel travel expenses) $44,000