-Mr. Marner is divorced. In 2020, he received monthly spousal support of $1,000 and monthly child support of $500. How much of these support payments have to be included in his income for the year?

-Mr. Lowry had a capital gain of $12,000 when he disposed of his rental property.

Compute his federal tax on the capital gain. (Assuming a combined federal tax rate of 26%)