1. Paul J. and Judy L. Vance are married and file a joint return. Paul is self-employed as a dentist, and Judy is a college professor. Paul and Judy have three children. The oldest is Vince who lives at home. Vince is a law student at the University of Cincinnati and worked part-time during the year, earning $1,500, which he spent for his own support. Paul and Judy provided $6,000 toward Vince's support (including $4,000 for Vince's fall tuition). They also provided over half the support of their daughter, Joan, who is a full-time student at Edgecliff College in Cincinnati. Joan worked part-time as an independent contractor during the year, earning $3,200. Joan lived at home until she was married in December 2012. She filed a joint return with her husband, Patrick, who earned $20,000 during the year. Jennifer is the youngest and lived in the Vances' home for the entire year. The Vances provide you with the following additional information:

   • Paul and Judy would like to take advantage on their return of any educational expenses paid for their children.

   • The Vances do not want to contribute to the presidential election campaign.

   • The Vances live at 621 Franklin Avenue, Cincinnati, OH 45211.

   • Paul's birthday is 3/5/1957 and his Social Security number is 333-45-6666.

   • Judy's birthday is 4/24/1960 and her Social Security number is 566-77-8888.

   • Vince's birthday is 11/6/1989 and his Social Security number is 576-18-7928.

   • Joan's birthday is 2/1/1993 and her Social Security number is 575-92-4321.

   • Jennifer's birthday is 12/12/2000 and her Social Security number is 613-97-8465.

   • The Vances do not have any foreign bank accounts or trusts.

2. Judy is a lecturer at Xavier University in Cincinnati, where she earned $30,000. The university withheld federal income tax of $3,375, state income tax of $900, Cincinnati city income tax of $375, $1,260 of Social Security tax and $435 of Medicare tax. She also worked part of the year for Delta Airlines. Delta paid her $10,000 in salary, and withheld federal income tax of $1,125, state income tax of $300, Cincinnati city income tax of $125, Social Security tax of $420, and Medicare tax of $145.

3. The Vances received $800 of interest from State Savings Bank on a joint account. They received interest of $1,000 on City of Cincinnati bonds they bought in January with the proceeds of a loan from Third National Bank of Cincinnati. They paid interest of $1,100 on the loan. Paul received a dividend of $540 on General Bicycle Corporation stock he owns. Judy received a dividend of $390 on Acme Clothing Corporation stock she owns. Paul and Judy received a dividend of $865 on jointly owned stock in Maple Company. All of the dividends received in 2012 are qualified dividends.

4. Paul practices under the name