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Note: This problem is for the 2019 tax year. Alice J. and Bruce M. Byrd are married taxpayers who file a joint return. Their Social Security numbers are 123-45-6784 and 111-11-1113, respectively. Alice's birthday is September 21, 1972, and Bruce's is June 27, 1971. They live at 473 Revere Avenue, Lowell, MA 01850. Alice is the office manager for Lowell Dental Clinic, 433 Broad Street, Lowell, MA 01850 (Employer Identification Number 98-7654321). Bruce is the manager of a Super Burgers fast-food outlet owned and operated by Plymouth Corporation, 1247 Central Avenue, Hauppauge, NY 11788 (Employer Identification Number 11-1111111). The following information is shown on their Wage and Tax Statements (Form W-2) for 2019. Line Description Alice Bruce 1 Wages, tips, other compensation $58,000 $62,100 2 Federal income tax withheld 4,500 5,300 3 Social Security wages 58,000 62,100 4 Social Security tax withheld 3,596 3,850 5 Medicare wages and tips 58,000 62,100 6 Medicare tax withheld 841 900 15 State Massachusetts Massachusetts 16 58,000 62,100 State wages, tips, etc. State income tax withheld 17 2,950 3,100 The Byrds provide over half of the support of their two children, Cynthia (born January 25, 1995, Social Security number 123-45-6788) and John (born February 7, 1999, Social Security number 123-45-6780). Both children are full-time students and live with the Byrds except when they are away at college. Cynthia earned $6,200 from a summer internship in 2019, and John earned $3,800 from a part-time job. During 2019, the Byrds provided 60% of the total support of Bruce's widower father, Sam Byrd (born March 6, 1943, Social Security number 123-45-6787). Sam lived alone and covered the rest of his support with his Social Security benefits. Sam died in November, and Bruce, the beneficiary of a policy on Sam's life, received life insurance proceeds of $1,600,000 on December 28. The Byrds had the following expenses relating to their personal residence during 2019: Real estate property taxes $5,000 Qualified interest on home 8,700 mortgage Repairs to roof 5,750 Utilities 4,100 Fire and theft insurance 1,900 The Byrds had the following medical expenses for 2019: Medical insurance premiums $4,500 Doctor bill for Sam incurred in 2018 and 7,600 not paid until 2019 Operation for Sam 8,500 Prescription medicines for Sam 900 Hospital expenses for Sam 3,500 Reimbursement from insurance company, 3,600 received in 2019 The medical expenses for Sam represent most of the 60% that Bruce contributed toward his father's support. Other relevant information follows: When they filed their 2018 state return in 2019, the Byrds paid additional state income tax of $900. During 2019, Alice and Bruce attended a dinner dance sponsored by the Lowell Police Disability Association (a qualified charitable organization). The Byrds paid $300 for the tickets. The cost of comparable entertainment would normally be $50. The Byrds contributed $5,000 to Lowell Presbyterian Church and gave used clothing (cost of $1,200 and fair market value of $350) to the Salvation Army. All donations are supported by receipts, and the clothing is in very good condition. Via a crowdfunding site (gofundme.com), Alice and Bruce made a gift to a needy family who lost their home in a fire ($400). In addition, they made several cash gifts to homeless individuals downtown (estimated to be $65). In 2019, the Byrds received interest income of $2,750, which was reported on a Form 1099-INT from Second National Bank, 125 Oak Street, Lowell, MA 01850 (Employer Identification Number 98-7654322). The home mortgage interest was reported on Form 1098 by Lowell Commercial Bank, P.O. Box 1000, Lowell, MA 01850 (Employer Identification Number 98-7654323). The mortgage (outstanding balance of $425,000 as of January 1, 2019) was taken out by the Byrds on May 1, 2015. Alice's employer requires that all employees wear uniforms to work. During 2019, Alice spent $850 on new uniforms and $566 on laundry charges. Bruce paid $400 for an annual subscription to the Journal of Franchise Management and $741 for annual membership dues to his professional association. Neither Alice's nor Bruce's employer reimburses for employee expenses. The Byrds do not keep the receipts for the sales taxes they paid and had no major purchases subject to sales tax. This year the Byrds gave each of their children $2,000, which was then deposited into their Roth IRAs. Alice and Bruce paid no estimated Federal income tax, and they did not engage in any virtual currency transactions during the year. Neither Alice nor Bruce wants to designate $3 to the Presidential Election Campaign Fund. Required: Compute net tax payable or refund due for Alice and Bruce Byrd for 2019. If they have overpaid, they want the amount to be refunded to them. Make realistic assumptions about any missing data. If an amount box does not require an entry or the answer is zero, enter "0". Enter all amounts as positive numbers. It may be necessary to complete the tax schedules before completing Form 1040. When computing the tax liability, do not round your immediate calculations. If required, round your final answers to the nearest dollar. 2019 Tax Rate Schedules Single-Schedule X Head of household-Schedule Z If taxable If taxable income is: Over- of the income of the But not amount is: But not amount over- The tax is: over- Over- over- The tax is: over- $ 0 $ 9,700 10% $ 0 $ 0 $ 13,850 10% $ 0 9,700 39,475 $ 970.00 + 12% 9,700 13,850 52,850 $ 1,385.00 + 12% 13,850 39,475 84,200 4,543.00 + 22% 39,475 52,850 84,200 6,065.00 + 22% 52,850 84,200 160,725 14,382.50 + 24% 84,200 84,200 160,700 12,962.00 + 24% 84,200 160,725 204,100 32,748.50 + 32% 160,725 160,700 204,100 31,322.00 + 32% 160,700 204,100 510,300 46,628.50 + 35% 204,100 204,100 510,300 45,210.00 + 35% 204,100 510,300 153,798.50 + 37% 510,300 510,300 152,380.00 + 37% 510,300 Married filing jointly or Qualifying widow(er)- Married filing separately-Schedule Y-2 Schedule Y-1 If taxable If taxable income is: Over- of the income of the But not amount is: But not amount over- The tax is: over- Over- over- The tax is: over- $ 0 $ 19,400 10% $ 0 $ 0 $ 9,700 10% $ 0 19,400 78,950 39,475 84,200 160,725 168,400 321,450 78,950 $ 1,940.00 + 12% 19,400 9,700 168,400 9,086.00 + 22% 78,950 39,475 321,450 28,765.00 + 24% 168,400 84,200 408,200 65,497.00 + 32% 321,450 160,725 612,350 93,257.00 + 35% 408,200 204,100 164,709.50 + 37% 612,350 306,175 $ 970.00 + 12% 9,700 4,543.00 + 22% 39,475 14,382.50 + 24% 84,200 32,748.50 + 32% 160,725 46,628.50 + 35% 204,100 82,354.75 + 37% 306,175 204,100 408,200 306,175 612,350 Alice and Bruce are planning some significant changes for 2020. They have provided you with the following information and asked you to project their taxable income and tax liability for 2020. Assume that the Byrds will itemize their deductions next year. The Byrds will invest the $1,600,000 of life insurance proceeds in short-term certificates of deposit (CDs) and use the interest for living expenses during 2020. They expect to earn interest of $32,000 on the CDs. Bruce has been promoted to regional manager, and his salary for 2020 will be $88,000. He estimates that state income tax withheld will increase by $4,000 and the Social Security tax withheld will be $5,456. Alice, who has been diagnosed with a serious illness, will take a leave of absence from work during 2020. The estimated cost for her medical treatment is $15,400, of which $6,400 will be reimbursed by their insurance company in 2020. Their medical insurance premiums will increase to $9,769. Property taxes on their residence are expected to increase to $5,100. The Byrds' home mortgage interest expense and charitable contributions are expected to be unchanged from 2019. John will graduate from college in December 2019 and will take a job in New York City in January 2020. His starting salary will be $46,000. In 2020, the medical expenses are reduced by 7.5% of AGI. Assume that all of the information reported in 2019 will be the same in 2020 unless other information has been presented above. Use the 2019 Tax Rate Schedules. Based on this information, the Bryd's projected itemized deductions for 2020 would be taxable income would be and the related tax liability for 2020 would be