Mike (SSN # 222-22-2222) and Brenda (333-33-3333) Carlton live in Alva, OK and have two kids, Davis and Heather. Mike works as an investment advisor and Brenda is a consultant. They won $2,500 gambling in Las Vegas in March and had $1,000 of investment income during the year. Both of these amounts are included in the Carltons AGI of $105,000. Their medical insurance reimbursed them for $1,300 of their medical expenses listed below. They provide you with the following payments made by the Carltons:

Oklahoma state income taxes $ 6,255

Mortgage interest 11,492

Health club dues 600

Health insurance premiums paid after-tax 4,825

Prescription drugs 665

Contact lenses for Davis 300

Property taxes 4,789

Charitable contributions in cash to their church 1,200

Contributed Visa stock acquired in 2013 for $800 with FMV of 1,100 to American Cancer Society

Gambling losses during trip to Lake Tahoe 1,100

Chiropractor fees 400

Hospital and doctor charges (after insurance) from Mikes surgery 3,910

Contributed 1 acre of land owned 2 years (FMV $10,000 basis 6,500) to OSU

Loan origination fees on their new home 250

Mortgage insurance premiums 2,500

Investment interest expense 1,400

Mikes union dues 800

Fees for an investment advisor 200

Dentist fees 1,200

Points paid to acquire the new mortgage on their home 5,000

Complete Schedule A for the Mike and Brenda Carlton. You also need to include a TYPED Schedule A Attachment that includes a breakdown of all lines on the form where you have combined items to arrive at a number. For example, Line 1, Medical and Dental Expenses, will have several expenses combined to arrive at this number. Thus, the calculation should be included on your attachment. Forms and instructions can be downloaded from the IRS web site.