Marc and Mikkel are married and file a joint tax return. Marc and Mikkel earned salaries this year of $66,200 and $25,200, respectively. In addition to their salaries, they received interest of $394 from municipal bonds and $1,600 from corporate bonds. Marc contributed $3,600 to a traditional individual retirement account, and Marc paid alimony to a prior spouse in the amount of $2,600 (under a divorce decree effective June 1, 2006). Marc and Mikkel have a 10-year-old adopted son, Mason, who lived with them throughout the entire year. Thus, Marc and Mikkel are allowed to claim a $2,000 child tax credit for Mason. Marc and Mikkel paid $8,200 of expenditures that qualify as itemized deductions, and they had a total of $3,556 in federal income taxes withheld from their paychecks during the year. (Use the tax rate schedules.)

Complete Marc and Mikkel's Form 1040, pages 1 and 2, and Schedule 1 (use the most recent forms available). Marc and Mikkel's address is 19010 N.W. 135th Street, Miami, FL 33054. Social security numbers: Marc Taxpayer: 111-22-3333 Mikkel Taxpayer: 222-33-4444 Mason Taxpayer: 333-44-5555 Prior Spouse: 111-11-1111