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Monroe is a mechanic and his Form W-2, box 1, shows $21,000 from his job at Wild Autos. He also works as a waiter on

Monroe is a mechanic and his Form W-2, box 1, shows $21,000 from his job at Wild Autos. He also works as a waiter on the weekends. His Form W-2, box 1, from the restaurant shows wages of $8,000 in box 1. He also received $18 in tips, which were not reported to his employer. What amount will Monroe report as wages on Form 1040, line 1?

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