Kelly and Chanelle Chambers, ages $47$ and $45,$ are married and live at $584$ Thoreau Drive,

Boston, MA $59483.$ Kelly$$s Social Security number is $111-11-1111$ and Chanelle$$s is $222-22-2222.$ The Chambers have two children: Emma, age $23,$ and Chet, age $19.$ Their Social

Security numbers are $333-33-3333$ and $444-44-4444,$ respectively. Emma is a single

college student and earned $$8,000$ during the summer. Kelly and Chanelle help Emma

through school by paying for her room, board, and tuition. Emma lives at home during

the summer. Chet has a physical handicap and lives at home. He attends a local university

and earned $$4,000$ working for a marketing firm. In sum, Kelly and Chanelle provide

more than $50\%$ of both Emma$$s and Chet$$s total support for the year.

Kelly is a commercial pilot for a small airline. His salary is $$95,000,$ from which

$$19,000$ of federal income tax and $$8,000$ of state income tax were withheld. Kelly also

pays premiums for health, disability, and life insurance. $$2,000$ of the premium was for

health insurance, $$250$ for disability, and $$400$ for life insurance.

Chanelle owns Alliance Networks, a proprietorship that does network consulting.

During the year, Chanelle$$s gross revenues were $$23,000.$ She incurred the following ex$-$penses in her business:

Liability insurance $ $700$

Software rental $5,400$

Journals and magazines $150$

Training seminars $1,200$

Supplies $1,300$

Donations to a political campaign fund $800$