Kia Lopez is single (SSN 412-34-5670) and resides at 101 Poker Street, Apt. 12A, Hickory, FL 34714. Her W-2 shows the following:

Wages	$ 56,500
Federal withholding	5,100
Social security wages	56,500
Social security withholding	3,503
Medicare withholding	819
State withholding	-0-

In 2020, Kia contributed cash of $7,000 to Apartment Rentals Limited Partnership (ARLP) in return for a 13% limited partnership interest. She is an active participant. Kias shares of ARLP income and losses for the year per her K-1 were as follows:

Interest	$ 35
Dividends (qualified)	290
Capital gains (long-term)	700
Rental loss	(8,300)

ARLP had no liabilities. Kia does not itemize and has no other investments or passive activities.

Prepare Form 1040 for Kia Lopez for 2020. The taxpayer had qualifying health care coverage at all times during the tax year. You will need Form 1040, Schedule E (page 2), Form 6198, and Form 8582.