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Instructions Note: This problem is for the 2021 tax year. Logan B. Taylor is a widower whose wife, Sara, died on June 6, 2019.

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Instructions Note: This problem is for the 2021 tax year. Logan B. Taylor is a widower whose wife, Sara, died on June 6, 2019. He lives at 4680 Dogwood Lane, Springheld, MO 65801. He is employed as a paralegal by a local law firm. During 2021, he had the following receipts Salary $80,000 Interest income- Money market account at Omni Bank $300 Savings account at Boone State Bank, 1,100 City of Springfield general purpose bonds 3,000 4,400 Inheritance from Daniel 60,000 Life insurance proceeds 200,000 Amount from sale of St. Louis lot 80,000 Proceeds from estate sale 9,000 Federal income tax refund (for 2020 tax overpayment) 700 Logan inherited securities worth $60,000 from his unde, Daniel, who died in 2021. Logan also was the designated beneficiary of an

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