In 2021, Robin R. Fenty, an artist, provided you with the following information:

• Salary $35,000
• Alimony received (divorced in 2015) 15,000 Interest from a federal tax refund 500
• Interest from a state tax refund 250
• Interest from Illinois bonds 10,000 Loss from the sale of her personal use car 2,500
• Contribution to a traditional IRA 5,000
• Cash donations to qualified charities 400

Additionally, Robin received a settlement received from a discrimination lawsuit of $150,000 (no attorney fees were paid since Robin represented herself). She also received a condominium as a gift from a relative. The condo was valued at $200,000 and original cost of $75,000. The standard deduction for single for 2021 is $12,550.

Requirements (show computations and provide explanations. No abbreviations)

1. Determine Robin's gross income and adjusted gross income
2. Provide explanations for any items you believe were excluded from gross income.
3. Compute Robin's taxable income assuming Robin is single and has no dependents.

II-In complete sentences, and in detail, discuss the judicial system for hearing federal tax cases in the United States. In your discussion, mention what is required to petition in each court and the appellate courts. Responses not written in complete sentences will not receive credit.

III-In complete sentences, and in detail, discuss primary authority and secondary source of tax law and the importance of understanding the difference of the two. In your discussion provide examples of each. Responses not written in complete sentences will not receive credit

IV-In each of the following cases indicate the correct filing status and number of qualifying dependents for tax year 2020. Provide explanations for each case. In your explanation, state if the dependent qualifies for the child tax credit or for the credit for other dependent.

1. Vidal married Vanessa on December 30, 2020. Vanessa moved in with Vidal on December 30, 2020. Vanessa has a dependent son (age 18) from a previous relationship.
2. Sam is unmarried and lives in a condo. In 2020, he supported his aged parents (ages 80 and 81), who live in a separate home. Sam provided more than half of the cost of maintaining his parents' home and provided over half of his parents' support.
3. Fred's wife died in 2019. Fred maintained a home for his two dependent children (ages 12 and 14) throughout the year in 2020.
4. Ericka, a single parent, lives with her two sons Patrick and Patricia. Patrick is 17 years old and a full time student in high school. Patricia is 20 years old and a part-time student at a local college. Patricia earned $5,000 as part-time teaching assistant.
5. Sandra's husband died on July 1, 2020. They did not have any children together. Sandra did not remarry in 2020.