Heather (20 years old at the end of the year) moved to Georgia in January of this year. Heather decided to continue living at home with her mom, but she started attending school full-time in January at a nearby university. She was awarded a $3,000 partial tuition scholarship this year, and Reba helped out by paying the remaining $500 tuition cost. If possible, Reba thought it would be best to claim the education credit for these expenses.

Heather reported $6,200 of interest income from corporate bonds she received as gifts from her father over the last several years. This was Heathers only source of income for the year. Heather made $1,000 of estimated tax payments during the year. Reba did not make any estimated payments

Heather is being claimed as a dependen on her mother tax return however for this Determine Heathers federal income taxes due or payable.