John and Sandy Ferguson got married eight years ago and have a seven-year-old daughter Samantha. In 2018, John worked as a computer technician at a local university earning a salary of $152,000, and Sandy worked part-time as a receptionist for a law firm earning a salary of $29,000. John also does some Web design work on the side and reported revenues of $4,000 and associated expenses of $750. The Fergusons received a $200 refund of their state income taxes. The Fergusons always itemize their deductions and their itemized deductions were well over the standard deduction amount last year.

The Fergusons reported making the following payments during the year:

State income taxes of $4,400. Federal tax withholding of $21,000.

Alimony payments to Johns former wife $10,000 (divorced in 2014).

Child support payments for Johns child with his former wife $4,100.

$12,200 of real property taxes.

$3,600 to Kid Care daycare center for Samanthas care while John and Sandy worked.

$14,000 interest on their home mortgage (acquisition debt of $400,000)

$3,000 interest on a $40,000 home-equity loan. They used the loan to pay for family vacation and a new car.

$15,000 cash charitable contributions to qualified charities.

Donation of used furniture to Goodwill. The furniture had a fair market value of $400 and cost $2,000.

Determine the amounts listed below (including any self-employment tax and AMT, if applicable) for John and Sandy for the year. Assume that the 2018 rules apply.

Gross Income
FOR AGI deductions
AGI
FROM AGI deductions
Taxable Income
Tax Liability
Prepayments
Credits
Amount Due or Refund

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Item	Explanation