Please answer these two questions as a tax analysis perspective. (For individual Tax return 1040 )

18. In addition to the items already noted, Samantha had the following expenditures for 2018 $10,000 $4,800 1,400 Contribution to pension plan Medical- Premiums on medical insurance Dental bills Property taxes on personal residence Interest on home mortgage Cash donations to qualified charities Professional expenses- Subscriptions to trade journals Dues to beautician groups 6,200 5,500 3,200 4,500 $ 180 140320 The $10,000 contribution to the pension plan is to a $ 401(k) type of plan she established in 2018. Previously, she had contributed to an H.R. 10 (Keogh) plan but found that the $ 401(k) retirement arrangement provides more flexibility and is less complex. The medical insurance policy covers Samantha and her depen- dent mom and was issued in the name of the business (ie., Turning Heads). It does not cover dental work or capital modifications to a residence (see item 15 above) 19. During 2018, Samantha made total estimated tax payments with respect to her 2018 tax returns as follows: Federal estimated income tax payments Pennsylvania estimated income tax payments Allentown City estimated income tax payments $ 16,000 4,800 800 18. In addition to the items already noted, Samantha had the following expenditures for 2018 $10,000 $4,800 1,400 Contribution to pension plan Medical- Premiums on medical insurance Dental bills Property taxes on personal residence Interest on home mortgage Cash donations to qualified charities Professional expenses- Subscriptions to trade journals Dues to beautician groups 6,200 5,500 3,200 4,500 $ 180 140320 The $10,000 contribution to the pension plan is to a $ 401(k) type of plan she established in 2018. Previously, she had contributed to an H.R. 10 (Keogh) plan but found that the $ 401(k) retirement arrangement provides more flexibility and is less complex. The medical insurance policy covers Samantha and her depen- dent mom and was issued in the name of the business (ie., Turning Heads). It does not cover dental work or capital modifications to a residence (see item 15 above) 19. During 2018, Samantha made total estimated tax payments with respect to her 2018 tax returns as follows: Federal estimated income tax payments Pennsylvania estimated income tax payments Allentown City estimated income tax payments $ 16,000 4,800 800