James and Esther Johnson live at 45678 S.W. 112th street, Homeestead, FL 33033. James, who is 67 years old ( date of birth 12/14/1952) is retired and receiving social security benefits, and Esther, who is 66 years old (date of birth 6/11/1953) is also retired but working on a part-time basis. their social seturaty numbers are 412-34-5670 and 412-34-5671, respectively. the Johnsons had qualifying health care coverage at all time during the tax year.

Annual social security income for James is $22,000 and for Esther is $13,800

Their itemized deduction are as following

1)mortgage interest on their main house $12,500

Real estate taxes 7600

personal property taxes 185

doctors expense unreimbursed by insurance 7400

medical insurance premium for the year 2,400

prescribed medicine 1995

vitamins 300

total cash contributions to their church $674. the contributions were made over the course of the year, and no individual contribution was greater than 250

tax preparation fees for their 2018 return $325 paid in 2019

lottery tickets brought by Esther during the year 750 winnings received $940. income tax withholding on winning $35.