Heather and Nikolay Laubert are married and file a jointincome tax return. Nikolay is a mechanical engineer and Heather is a highly renowned speech therapsit. She is self-employed. They report all their income and expenses on the cash method. For 2011, they report the following items of income and expenses: Gross receipts from Heather's business : $110,000 Rent on Heather's office: $12,00 Receivables written off during the year (received in Heather's business): $1,300 Subscriptions to linguistic journals for Heather: $250 Salary for Heather's secretary-receptionist: $22,000 Nikolay's salary: 78,000 Qualified medical expenses: 12,000 Property taxes on their personal residence: 4,200 State income tax refund received this year (the tax benefit was received in the prior year from the state income tax deduction) : $400 State income taxes withheld on Nikolay's salary: $4,600 Federal income taxes withheld on Nikolay's salary: 12,000 Heathers estimated tax payments: 20,000 Interest paid on residence: 11,000 Income tax preparation fee for the prior year's return paid this year ($500 is allocated to preparation of Schedule C): $940 Heather and Nikolay sold the following assets: Asset: KNA stock Acquired: 2/12/08 Sold: 3/13/11 Sales Price: $14,000 Cost: $8,000 Asset: AEN stock Acquired:3/2/09 Sold: 7/7/11 Sales Price: $20,000 Cost: $22,000 Asset: KLN stock Acquired: 6/8/04 Sold: 4/10/11 Sales Price: $13,000 Cost: $17,000 Asset: Motorcycle Acquired 5/3/01 Sold:9/12/11 Sales price: $2,500 Cost: $6,000 Heather owned the KLN stock and sold it to her brother, Jacob. Heather and Nikolay used the motorcycle for personal recreation. In addition to the items above, they donate Miner Corppration stock to their community church. The FMV of the stock on the date it is donated (8/18/10) is $6,200. It cost $2,700 when purchased on 3/12/92. Heather and Nikolay's home is burglarized during the year. The burglar stole an entertainment system (FMV $3,500; cost $5,000), an antique diamond ring and pendant (FMV $12,000; cost $10,000), and a painting (FMV $1,500; cost $1,300). The insurance company pays $1,500 for the entertainment system, $4,000 for the jewelry, and $500 for the painting. Compute Heather and Nikolay's 1040, Schedules A,C,D, and SE, Form 4684, and Form 8283