Justins wife, Jenna Washington, moved out in October 2018. Justin and Jenna havent seen each other since then. Justin and Jenna do not file a joint return.

Justin paid all the costs of keeping up the home and provided full support for his daughter, Ava Reedley. Justin has never taken a distribution from a retirement account and is not a student

For the details of income items received, use the income forms provided. Make sure to determine whether each income item should be included in gross income. Also, for each expense item, determine whether the expense is deductible or not, or whether it is eligible for a tax credit.

In 2020, Ava was a sophomore at TS university, an eligible educational institution. She is pursuing a degree in Business. Ava lived in a dorm on campus during the school year. Ava lived with Justin during school breaks. Ava does not have a felony drug conviction.

The terms of Avas scholarship state that it must be used to pay qualified tuition

Justin wants to know if he has enough deductions to itemize. He gives you receipts and statements for the following items he would like to deduct: o Unreimbursed doctor bills for Justin for $2,800 o Unreimbursed prescription medicine for $2,400 o Over the counter medicine for $300 o Total cash donations to church $9,600 o $1,600 given to a friend for the friends medical bills o Form 1098 showing mortgage interest, mortgage insurance premiums and real estate tax he paid

In addition to the above, on September 17, 2020, Justin donated some Beta Trader, Inc. stock to Lakeville Community College (Address: 123 Main Street, Baltimore, MD 21250). Beta Trader, Inc. is publicly traded. The FMV of the stock on the date of the contribution is $2,800 (comparable sales value). Justin had purchased the stock on November 7, 2005 for $1,900. The receipt for this donation is available.

Justin is repaying a student loan from his technical school education. The loan was for qualified education expenses at an eligible institution.

In addition to his regular job as a technician, Justin also teaches at the gym. He received Form 1099-NEC from the gym for all classes he taught during 2020. Justin uses business code 812190. He has a written mileage log showing the following miles for 2020. All his travel is within his local commuting area. o 4,680 miles from home to his main job o 3,840 miles from his main job to the gym where he taught classes and met individual clients o 2,670 miles from the gym to his home o The total mileage on his car for 2020 was 20,000 miles. He placed his car in service on April 5, 2015. He always takes the standard mileage rate. This is his only car and it was available for personal use.

Justin has records for other expenses relating to his business as a personal trainer: o Advertising: $800 o Supplies: $2,400 o Business license: $200

Justin and Ava were covered all year under a health care plan through Justins employer.