James and Esther Johnson are husband and wife and file a joint return. They live at 45678 S.W. 112th Street, Homestead, FL 33033. James, who is 67 years old (date of birth 12/14/1954), is retired and receiving social security benefits, and Esther, who is 66 years old (date of birth 6/11/1955), is also retired but working on a part-time basis. Their social security numbers are 412-34-5670 and 412-34-5671, respectively. Annual social security income for James is $22,000 (SSA-1099, box 5) and for Esther is $13,800 (SSA-1099, box 5). Interest received by them from Central Bank is $2,545 (1099-INT, box 1). No income tax withholding was made. Esther is an employee working part-time as an interior decorator for Decorating House, a corporation. Her Form W-2 shows the following information: Wages = $ 25,000.00 Federal W/H = $ 2,000.00 Social security wages = $ 25,000.00 Social security W/H = $ 1,550.00 Medicare wages = $ 25,000.00 Medicare W/H = $ 362.50 Their itemized deductions are as follows: Mortgage interest

I need help figuring out Schedule A lines 5a, line 16