Mary and Paul Smith are married and file a joint return. They have two children, ages four and seven. Paul works for the Angle Corporation and receives a salary of $45,000 per year. In addition, he receives an auto allowance of $200 per month since his employer requires him to visit clients. Mary works for the Straight Corporation and receives a salary of $45,000 per year. In addition, her company has a cafeteria plan from which Mary elected to receive child care reimbursement payments of $300 per month for the pre-school that her children attend while she is working. List and describe the basic records that Mary and Paul should keep when filing their individual income tax return.