Harry and Ginny Potter got married 10 years ago and have a 5-year-old son Albus. Ginny's daughter from a

previous relationship, Luna also lives with them. Luna is 22 years old, unemployed and currently a full time

student at Hogwarts University. In 2019, Harry worked as a computer programmer and analyst earning a salary

of $226,600, and Ginny worked part-time as a receptionist for a law firm earning a salary of $59,000. Harry

also does some Web design work on the side and reported revenues of $19,500 and associated expenses of

$7,750. Ginny runs a craft business from their home. Her craft business consists of making craft items for sale

at craft shows that are held periodically at various locations. Ginny spends considerable time and effort on her

craft business and it has been consistently profitable over the years. Ginny also had $4,900 of gambling losses

from a girl's weekend in Atlantic City. The Potters received a $200 refund of their state income taxes. The

Potters have always itemized their deductions and their itemized deductions were well over the standard

deduction amount last year (2018).

The Potters reported the following additional information during the year (2019):

State income taxes of $3,950 paid. Federal tax withholding of $31,000.

Alimony payments to Harry's former wife $9,000 (divorced in 2014).

Child support payments for Harry's child with his former wife $7,100.

$14,200 of real property taxes.

$4,600 to Ravenclaw daycare center for Albus' care while Harry and Ginny worked.

$16,500 interest on their home mortgage (acquisition debt of $600,000)

$3,000 interest on a $60,000 home-equity loan. They used the loan to pay for family vacation and new

car.

$4,350 interest on loans to pay Luna's tuition

$19,550 cash charitable contributions to qualified charities.

Donation of used furniture to Goodwill. The furniture had a fair market value of $400 and cost $2,000

Automobile licenses (based on value) $410

State sales tax paid $2,150

Home mortgage interest $10,270

Interest on Quidditch credit card $1,980

Penalty for early withdrawal of certificate of deposit $720

Cost of Ginny's craft supplies $12,270

Postage for mailing crafts $845

Travel and lodging for craft shows $2,430

Interest on loans to pay Luna's tuition $3,200

Luna's room and board at college $15,620

Luna's tuition at college $19,560

Ginny's craft sales $35,050

Interest from certificate of deposit $3,650

Interest from Treasury bond funds $927

Interest from municipal bond funds $3,920

Ginny's gambling winnings $3,900

Determine the amounts listed below (including any self-employment tax, if applicable - ignore AMT) for Harry

and Ginny for the year.

Gross Income

FOR AGI deductions

AGI

FROM AGI deductions

Standard Deduction

Taxable Income

Tax Liability

Prepayments

Credits

Amount Due or Refund