Howard Cunningham, 47, and his wife Marion, 42, are married. Styles Howard works for a hardware store. Marion has her own cash business as a freelance seamstress. The Cunningham's do well living on Howard's salary and use Marion's for their yearly vacation to different parts of the country. From their bank, First National, they received $145 in bank interest during the tax year. Their previous year state tax return was a $1,143 refund. Marion, being self-employed, did not have to pay for her own health insurance because she is covered under her husbands. Howard pays $287 per month for a family health insurance plan. During the year the Cunningham's paid $357 for the year in prescription medicine and another $172 for the year in co-pays. The Cunningham's paid $3,560 in real estate taxes for their modest two-bedroom home. They own one car and one truck and pay $183 & $225 in excise tax respectively. They also paid mortgage interest of $2,405 for the year. They had cash donations of $250 to their local church. They also donated household goods worth $380. Marion, who started her business in 2005, had gross receipts during the year of $9,000. She paid $62 per month for her cell phone which she uses 75% for business. She also pays $115 per month for Internet service which she uses to download clothes patterns and other information. Marion calculates she uses the Internet for 67% business, 33% personal. Sometimes Marion has to mail finished products to her customers. She keeps good records and determines she spent $458 on postage, mailing labels and other office