Harry and Ginny Potter got married 10 years ago and have a 5-year-old son Albus. Ginnys 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 girls 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 Harrys former wife $9,000 (divorced in 2014).

Child support payments for Harrys 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 Lunas 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 Ginnys craft supplies

$12,270 Postage for mailing crafts

$845 Travel and lodging for craft shows

$2,430 Interest on loans to pay Lunas tuition

$3,200 Lunas room and board at college

$15,620 Lunas tuition at college

$19,560 Ginnys craft sales

$35,050 Interest from certificate of deposit

$3,650 Interest from Treasury bond funds

$927 Interest from municipal bond funds

$3,920 Ginnys 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.