Pam and Brian Carlson are married, are both age 50, and have two single dependent children, Brent ed 21, and live in Pittsburgh, California. aged 16, and Donald, Brian has a rental house and Pam is an employee for two other companies. Brent had 5,500 of interest income and Donald had 12,000 of wages income. Brent is in high school and Donald is a full time student at SF State. Donald lives with Pam and Brian when not in school Brian's rental house overlooks the beach in Bolinas, the house was bought for 450,000, and first rented out in 2010. In 2016 Brian had rental income (cash receipts) of $88,000, along with rental house expenses of: repairs 3,760, supplies 4,340, insurance 9,800, property taxes of 8,700 and licenses 500, interest on a mortgage loan of 17,300, and utilities of 7,200. All of these expenses were aid by Brian during the year, and the expenses related to months of this year, 2016, except for the supplies which were used up early in 2017. n 2015, Brian allowed a tenant to stay in the rental for a month, Azalea Enterprises, and pay later in the ing the amount of $6,000. Azalea agreed to pay this amount back with 200 interest during 2015. Azalea has filed for bankruptcy in 2016, and it is clear that this entire amount will not be received by Brian Pam's wages for 2016 from job 1 were 70,000 with federal income tax withholding of S 1,000, Social curity withholding of 4,340 and Medicare withholding of 1.015, state income tax withholding of $4,000, and, from job 2, wages of 40,000, with Social Security withholding of 2,480 and Medicare withholding of 580 Pam drives every Tuesday and Thursday to job 1, 30 miles and back. On Mondays and Fridays Pam drives to job 1, then 37 miles to job 2, then 48 miles home from there. Pam worked 50 weeks during the year 2016, and during 12 of those weeks, on Thursdays, she went from job 1 to a client's business (a client of her job 1 employer, on a short term assignment) and then back to job 1,30 miles round trip on each of these days when she went to see the client, she paid a bridge toll of $6, and parking of $4 and a meal just before she gets to the client, for 15. Pam maintains mileage logs in the car, and is not reimbursed by either employer. On Wednesdays during most of the year, Pam attended classes she enrolled in at Mills College in Oakland, paying s 5,000 tuition. Pam also went to SF State for her BA. and has used the AOTC four times so far. Brian had medical bills paid during the year as follows: doctor bills and hospital costs totaling $8,300 prescription drugs of 5,400, along with eyeglasses costing $1,900. Pam drove Brian 680 miles to Los Angeles and back in January 2016 to see a specialist (following Doctors orders including that Brian not drive) and stayed overnight at a motel at a cost of 390 Pam and Brian jointly own their home and paid mortgage interest of s 34,000 and principal of mortgage 7600 for the months of 2016 to the bank on a loan (average principal balance $560,000) incurred to buy the home, which is secure by the home. The home's property tax was paid on December 10th 2016 for$ 14,200 Brian owns a cabin near Mount Tamulpius in Marin County. Brian paid $9,000 in mortgage interest for the months of 2016 on a loan (average principal balance 180,000) incurred to buy the cabin, secured by the cabin, and Brian paid property taxes on the of 4,800 on 12-10-2016. Pam cabin Pam and Brian Carlson are married, are both age 50, and have two single dependent children, Brent ed 21, and live in Pittsburgh, California. aged 16, and Donald, Brian has a rental house and Pam is an employee for two other companies. Brent had 5,500 of interest income and Donald had 12,000 of wages income. Brent is in high school and Donald is a full time student at SF State. Donald lives with Pam and Brian when not in school Brian's rental house overlooks the beach in Bolinas, the house was bought for 450,000, and first rented out in 2010. In 2016 Brian had rental income (cash receipts) of $88,000, along with rental house expenses of: repairs 3,760, supplies 4,340, insurance 9,800, property taxes of 8,700 and licenses 500, interest on a mortgage loan of 17,300, and utilities of 7,200. All of these expenses were aid by Brian during the year, and the expenses related to months of this year, 2016, except for the supplies which were used up early in 2017. n 2015, Brian allowed a tenant to stay in the rental for a month, Azalea Enterprises, and pay later in the ing the amount of $6,000. Azalea agreed to pay this amount back with 200 interest during 2015. Azalea has filed for bankruptcy in 2016, and it is clear that this entire amount will not be received by Brian Pam's wages for 2016 from job 1 were 70,000 with federal income tax withholding of S 1,000, Social curity withholding of 4,340 and Medicare withholding of 1.015, state income tax withholding of $4,000, and, from job 2, wages of 40,000, with Social Security withholding of 2,480 and Medicare withholding of 580 Pam drives every Tuesday and Thursday to job 1, 30 miles and back. On Mondays and Fridays Pam drives to job 1, then 37 miles to job 2, then 48 miles home from there. Pam worked 50 weeks during the year 2016, and during 12 of those weeks, on Thursdays, she went from job 1 to a client's business (a client of her job 1 employer, on a short term assignment) and then back to job 1,30 miles round trip on each of these days when she went to see the client, she paid a bridge toll of $6, and parking of $4 and a meal just before she gets to the client, for 15. Pam maintains mileage logs in the car, and is not reimbursed by either employer. On Wednesdays during most of the year, Pam attended classes she enrolled in at Mills College in Oakland, paying s 5,000 tuition. Pam also went to SF State for her BA. and has used the AOTC four times so far. Brian had medical bills paid during the year as follows: doctor bills and hospital costs totaling $8,300 prescription drugs of 5,400, along with eyeglasses costing $1,900. Pam drove Brian 680 miles to Los Angeles and back in January 2016 to see a specialist (following Doctors orders including that Brian not drive) and stayed overnight at a motel at a cost of 390 Pam and Brian jointly own their home and paid mortgage interest of s 34,000 and principal of mortgage 7600 for the months of 2016 to the bank on a loan (average principal balance $560,000) incurred to buy the home, which is secure by the home. The home's property tax was paid on December 10th 2016 for$ 14,200 Brian owns a cabin near Mount Tamulpius in Marin County. Brian paid $9,000 in mortgage interest for the months of 2016 on a loan (average principal balance 180,000) incurred to buy the cabin, secured by the cabin, and Brian paid property taxes on the of 4,800 on 12-10-2016. Pam cabin