Payments made for 2017 expenditures not already mentioned are as follows:

Payment of Gabrielle's legal fees and court costs incident to her divorce $9,000

Medical Medicare B insurance premiums for Andy and Sarah 2,244

Health care premiums for dependents 3,600

Dental implants for Sarah 8,000

Taxes on personal residence 3,600

Interest on home mortgage 2,200

Cash donations to New Samaria Baptist Church, McKinney, TX 1,200

Professional journals:

Oil- and gas-related (Andy) 160

Art-related (Sarah) 120

Dues to professional organizations (Andy) 140

State professional license fee (Andy) 250

2016 tax return preparation fee ($200 for Andy's business; $250 for Sarah's business; $450 for personal income tax return) 900

Texas does not impose an income tax, so the Clarks choose the state and local sales tax option. In addition to the state general sales tax, the local sales tax rate is 2% (1% city; 1% community development). They do not keep track of sales tax expenditures for routine purchases (e.g., clothes, prepared foods) but can verify the sales tax on exceptional items (i.e., big-ticket purchases such as the RV). Please answer

Make necessary assumptions for information not given in the problem but needed to complete the return. The Clarks are employing the same tax return preparer who completed their tax return for the prior year. The taxpayers have substantiation (e.g., records, receipts) to support all transactions for the year. If a refund is due, the Clarks want it applied to next year's tax liability. The Clarks do not want to contribute to the Presidential Election Campaign Fund