1. Lynn, who is single, graduated in December 2018 and started working full-time in January 2019. Lynn has asked you to start preparing his returns with tax year 2020. As part of your standard practice, you review his three prior returns. He tells you he did not have to file for 2017 or 2018 because his income was below the filing threshold. You look at his 2017 Forms W2 and see nothing unusual. You look at his 2018 Forms W2 and see that he had federal income tax withheld of $350. You look at his 2019 Forms 1040 and W2, and see he properly reported wage income (his only source of income) of $80,000 and the standard deduction. You inquire and discover that he paid student loan interest of $3,880 in 2019, although nothing was reported in his 2019 tax return relating to student loan interest paid. What do you tell Lynn after reviewing his prior returns?