Instructions For each of the cases below, do the following: Identifies and breaks down the deductions to which the taxpayer is entitled. Calculate the federal income tax. It determines how each taxpayer must pay their contributions according to their marital status and conditions. Identifies whether the children of taxpayers are considered qualifying children. Use Chart B of the instructions you find in IRS 1040 and 1040-SR 2019 Tax Year. Case 1: Roberto Robles Roberto Robles is a manager in a restaurant; his salary for this taxable year was $ 65,000. He received an inheritance of $ 60,000 and $ 13,000 in interest from a savings account. Roberto files with his wife, who works as a complex administrator and has a salary of $ 45,000. They have two children: one of 21 years old who studies at the university, and one of 18 who does not study. Case 2: Jos Camacho and Betzaida Ferrer Jos Camacho was born on January 9, 1965, is a janitor and is married. He had a salary of $ 35,000 and a tax withheld of $ 2,000. Jorge obtained an individual retirement account (IRA) for him of $ 5,000. Additionally, he earned $ 6,000 in dividends from an investment made in a company. His wife, Betzaida Ferrer, was born on June 22, 1970, working from home selling clothing, clothing, and shoes, earning her an income of $ 18,000. The couple has a joint bank account and obtained $ 1,700 for interest from the bank. They have two children in common: Teresa, 24, who is disabled, and Eduardo, 23, who is a full-time student at university. Case 3: Ivn Figueroa and Esperanza Martnez Ivn Figueroa is retired and receives a pension of $ 37,000 a year. Ivn has an additional income giving workshops, for which he receives $ 15,000 and, in addition, he won a prize of $ 5,000 in the lottery. He is married to Esperanza Martnez, who is also retired and receives a pension of $ 38,000 a year. They receive interest from the bank of $ 3,000 and dividends for an investment in a company of $ 5,000. Case 4: Juan Carlos Prez Juan Carlos Prez was born on March 15, 1985, is a secretary, divorced, and his W-2 shows a salary of $ 55,000 and a tax withheld of $ 4,000. Juan Carlos is studying and paid $ 3,000 for his college tuition for his bachelor's degree. She has a son who was born on March 22, 2003 who lives with her mother.