1. Jenny Rose (divorced) is employed as a Barista at Beach & Beer Brewery, Inc. (93B). Jenny lives in a home that she purchased 2 years ago. Jenny provides more than half of the support for her kids, Tommy and Sarah. Tommy lived with Jenny for the entire year. Sarah lived with Jenny for 9 months tsher year, before moving to New to work for a cruise line (her gross income = $15,000). Jenny also provided the following information:

• Jenny does not want to contribute to the presidential election campaign.

• Jenny lives at 1234 Tractor Trail, Coachella, CA 92203.

• Jenny's birthday is 3/26/1968 and her Social Security number is 123-45-6789.

• Sarah Rose is 22 years old and her Social Security number is 987-65-4321.

• Tommy Rose is 16 years old and his Social Security number is 123-99-9999.

• Jenny does not have any foreign bank accounts or trusts.

2. Jenny received a Form W-2 from 93B that contained the following information:

Line 1 Wages, tips, other compensation:	$73,525
Line 2 Federal income tax withheld:	4,184
Line 3 Social Security wages:	80,000
Line 4 Social Security tax withheld:	4,960
Line 5 Medicare wages and tips:	80,000
Line 6 Medicare tax withheld:	1,160
Line 17 State income tax withheld:	3,950

3. Jenny and a few of her co-workers have dreams of being musicians. Jenny spent $4,500 on a bass and some amps so her band, We Wont Wear Heels, can practice to audition for the latest singing reality show (theyre rehearsing Killer Queen Cover). They havent played any shows yet, but out of pity, 93B agreed to let them play 3 gigs in January 2022. Jenny receives $2.50 per performance, paid after each show.

4. Jenny received $622 in interest from Davidson County (a county in Tennessee) bonds, $1,351 interest from Good Stuff Corporation bonds, and $802 interest from a savings account at Big Star Credit Union. None of the interest is from private activity bonds. she received a $444 dividend from Closet Kegerator, Inc. and a $967 dividend from Billboard, Inc. Both dividends are qualified dividends. These amounts were reported to him by each company on the proper Form 1099.

5. Sarah was considered a full-time, fourth-year college student. Jenny paid Sarahs tuition of $8,500. The amounts were properly reported on Form 1098-T (San Diego State University, identifying number 34-5555555). Jenny took out a $5,000 loan to help pay for these expenses. The loan was outstanding all year and Jenny paid interest at a rate of 7.0%.

6. Jenny paid $10,180 in mortgage interest to Big Star Credit Union during the year (reported on Form 1098). The outstanding balance on the loan is $614,802. She also paid $6,489 in real property taxes during the year to the taxing authority (i.e., not into escrow).

7. Last year, Jenny took out a home equity loan ($15,000) to build an addition onto her house. Jenny paid $903 of interest on the loan tsher year (paid to Big Star Credit Union and reported on Form 1098). Unfortunately, Jenny tried to fast-forward the building process and short-cut some of the wiring. His faulty wiring caused the addition to burn down (basis = $15,000, FMV after fire = 0, uninsured); luckily the rest of the house was unharmed. Coachella, CA was not a federally declared disaster area.

8. Jenny sold 100 shares of Brown-Forman Corporation (BF-B) stock for $68 a share on October 6, 2021. She purchased the BF-B stock on December 15, 2015, for $40 a share. She also sold 35 shares of John Deere (DE) stock for $370 a share on April 1, 2021. She purchased the DE stock for $140 a share on April 24, 2020. Jennys brokerage reported stock basis amounts to the IRS and to him on Form 1099-B. She repurchased 25 shares of DE on December 31, 2021 for $350 a share.

9. In 2021, Jenny and her kids incurred the following medical expenses during the year. The amounts reported are amounts paid in excess of insurance reimbursements.

Hospital stay Mop Incident	$8,350
Prescription medications	1,221
Over-the-counter medications	79
Doctor and dentist visits	500
Physical therapy	1,511

9. Jenny also received $1,500 of workers compensation payments following her Mop Incident.

10. Jenny contributed $950 cash to the East Tennessee State University during the year (all proper receipts were provided/retained). The University is a qualified public charity.

11. Jenny has a long criminal shertory (dont ask about her and Tommys horse-stealing escapades). In 2021, after years of investigation, Jenny was connected to the infamous Murder on Music Row in Nashville in 1999. Jenny hired an attorney, Peter Jackson, to defend him. Jenny paid an upfront fee of $55,000 (outrageous, but Peter is pretty sure Jenny is guilty) plus an $800/hour hourly fee. There were no hourly charges in 2021.

12. Although 3B provides its employees with a retirement plan (Jenny contributed $6,475 to her traditional 401(k); already taken out of sher salary listed above), Jenny wants to contribute $5,800 to an IRA for 2021. (Recall IRA contributions can be made up until April 15). Determine what type(s) of IRA Jenny should contribute to (assume he wants to minimize her 2021 tax liability) and, if necessary, report tsher appropriately on the tax forms. If there is no place to report the IRA(s) that Jenny selected on the tax forms, be sure to clearly state the selection in your supporting work/calculation sheets that you submit with the return.

13. Jenny paid $2,200 for Tommys soccer day-camp over the summer. The camp was run by San Diego State University.

14. Jenny wants any overpayment of taxes refunded to him by check (not direct deposit). If Jenny has an underpayment, you do not need to compute any penalty.

15. Jenny also provided you with a shoebox full of receipts for the following amounts paid or received in the current tax year:

• Utilities at her house ($550/month)

• Gifts from sher ex, Randi shelwigger ($1,500)

• A winning lottery ticket from Powerball ($50) (he paid $2 for the ticket)

• Casino receipts showing Jenny lost $250 at the tables, slots, and track

• Beer purchases from 3B (no discount provided) ($11,475)

• A plane ticket for a vacation he took to Mexico ($1,200)

• she underpaid sher state taxes for 2020 and was required to pay an additional $200 in state income tax when filing sher return in 2021. she did not owe any penalties or interest on tsher underpayment.

HELP understanding where to add this in Tax forms like

Form 1040 and Schedule 1

Schedules A, B and D

Forms 8863 and 8949