Jamie and Cecilia Reyes are husband and wife and file a joint return. They live at 5677 Apple Cove Road, Boise, ID 83722. Jamies social security number is 412-34-5670 (date of birth 06/15/1969) and Cecilias is 412-34-5671 (date of birth 04/12/1971). They provide more than half of the support of their daughter, Carmen (age 23), social security number 412-34-5672 (date of birth 09/01/1995), who is a full-time veterinarian school student. Carmen received a $3,200 scholarship covering her tuition at college. She was not required to perform any services to receive the scholarship. Jamie and Cecilia furnish all of the support of Maria (Jamies grandmother), social security number 412-34-5673 (date of birth 11/06/1948), who is age 70 and lives in a nursing home. They also have a son, Gustavo (age 4), social security number 412-34-5674 (date of birth 03/14/2014). The Reyes and all of their dependents had qualifying health care coverage at all times during the tax year. Jamie's W-2 contained the following information:

Federal Wages (box 1)		=	$	145,625.00
Federal W/H (box 2)		=	$	16,112.25
Social Security wages (box 3)		=	$	128,400.00
Social Security W/H (box 4)		=	$	7,960.80
Medicare Wages (box 5)		=	$	145,625.00
Medicare W/H (box 6)		=	$	2,111.56
State Wages (box 16)		=	$	145,625.00
State W/H (box 17)		=	$	5,435.00

Other receipts for the couple were as follows:

Dividends (all qualified dividends)		$	2,500
Interest income:
Union Bank		$	220
State of Idahointerest on tax refund			22
City of Boise school bonds			1,250
Interest from U.S. savings bonds			410
(not used for educational purposes)
2017 federal income tax refund received in 2018			2,007
2017 state income tax refund received in 2018			218
Idaho lottery winnings			1,100
Casino slot machine winnings			2,250
Gambling losses at casino			6,500

Other information that the Reyeses provided for the 2018 tax year:

Mortgage interest on personal residence		$	11,081
Loan interest on fully equipped motor home			3,010
Doctors fee for a face-lift for Mrs. Reyes			8,800
Dentists fee for a new dental bridge for Mr. Reyes			3,500
Vitamins for the entire family			110
Real estate property taxes paid		$	5,025
DMV fees on motor home (tax portion)			1,044
DMV fees on family autos (tax portion)			436
Doctors bills for grandmother			2,960
Nursing home for grandmother			10,200
Wheelchair for grandmother			1,030
Property taxes on boat			134
Interest on personal credit card			550
Interest on loan to buy public school district bonds			270
Cash contributions to church (all the contributions were in cash and none more than $250 at any one time)			6,100
Cash contribution to man at bottom of freeway off-ramp			25
Contribution of furniture to Goodwillcost basis			4,000
Contribution of same furniture listed above to Goodwillfair market value			410
Tax return preparation fee for 2017 taxes			625