Paul and Elaine Smith are married.They have two children:John, a son, age 20, who is a full-time college student who earned $4,000 in wages from part-time work throughout the year; and a daughter, age 16, who is a high school student.

Paul's salary for the year was $70,000.He worked as an engineer.Several years ago, he wrote a successful novel that is still available for purchase by readers.Elaine's salary for the year was $54,000 as a part-time software programmer.

In addition to those items, they provided various documents for the preparation of their Federal income tax return for tax year 2019.The Smiths received a state income tax refund in the amount of $1,200 on April 10, 2019.The refund was for an overpayment of 2017 state income taxes.The Smiths filed a Form 1040A return for 2017.Finally, Elaine Smith received alimony of $12,000 during the year from a divorce that was finalized in 1997.She had a son from that marriage.

The Smiths had the following expenditures during the year:Mortgage interest - $14,600; property taxes on home - $6,400; property taxes on auto - $600; credit card interest - $350; cash charitable contributions of $78; and a charitable contribution of a work of art (a portrait of former Mayor Linseed) worth $5,500 when donated to the Gotham Historical Society.The Smiths bought the painting five years earlier for $2,000.

Finally, Elaine Smith made and sold sculptures in her spare time.She did not have a separate bank account for the sculpture activity and did not advertise the activity.The activity started six years ago and has never been profitable.The sculpture activity is conducted in separate studio space that she owns.During the year, she sold three sculptures for a total of $1,700.She incurred the following expenses for the sculpting activity:mortgage interest on studio space - $800; property taxes on studio space - $500; supplies - $700; and depreciation - $400.

Please complete necessary 2019 tax forms.