Kelly Martin divorced in 2017; her 6-year-old child, Barbara, lives with her and is her dependent. Kelly has the following items of income and expense:

Income:

Salary - $58,000

Cash dividends - 3,000

Interest income on City of New York bonds - 5,000

Interest income on U.S. Treasury bills - 4,000

Net rental income (not QBI) - 3,500

Alimony received from ex-husband - 2,500

Child support received from ex-husband - 3,500

Life insurance proceeds received on the death of her mother - 100,000

Sales of Capital Assets:

Stock held for 3 months (basis is $12,000) sold for 18,000

Investment land held 5 years (basis is $30,000) sold for 14,000

Expenses:

Interest on the $150,000 principal from her home acquisition mortgage - 6,000

Real property taxes on the home - 2,000

Charitable contributions - 7,000

Qualifying child care expense - 3,700

Federal income tax withheld - 6,000

Go to the IRS website (www.irs.gov) and print Form 1040 and Schedules 1 and 3. Complete these forms using the information provided above.