Please use the following information to complete a 1040 for David Manuel for 2019. You will need to complete the relevant forms by hand.

David and Annette Manuel live at 1316 Harrison Drive, Bloomington, Illinois 61701. David is employed as a supervisor by a local insurance firm, Slate Pharm. Annette is a librarian who works at the Bloomington Public Library. During 2019, the Manuels had the following receipts:

Wages from Jobs	135,000
Interest income from a money market account (reported on a 1099-INT from 1st National Bank)	1,400
Interest income from Town of Normal bonds	3,000
Dividends (non-qualified)	425
Proceeds from sale of developed land (A 1099-B was issued)	75,000
Inheritance from his Uncle Melvin	25,000
Proceeds from a garage sale	875

The Manuels sold the developed land on June 1. They originally paid $80,000 for the land as an investment right before the collapse of the real estate market on March 10, 2008.

Davids expenses for 2019 include the following:

Medical expenses (out of pocket expenses)	5,890
Dental expenses for Davids mom Linda	6,050
State of Illinois income tax	5,250
State of Illinois sales tax Property taxes on personal residence	4,800 6,200
Interest on home mortgage	4,600
Contributions to local charities	13,800
Tuition paid to Illinois State University for Rose (She got a 1098-T) She has taken the American Opportunity Credit 4 times in previous years.	9,000
Contribution to an IRA account	5,500
Student loan interest paid on a loan for Rose	750

David is not covered by a retirement plan at work. The Manuels are covered by an employers health insurance policy for all of 2018. However, they are subject to a deductible, and dental care is not included. The dental expenses listed above include dental charges for Linda, Davids widowed mother, who lives with them (see below).

Davids household, all of whom he supports, includes the following:

David Manuel (age 50) 123-45-6787 8/30/1969

Annette Manuel (age 48) 123-45-6777 11/17/1971

Linda Manuel (age 72) 123-45-6780 1/13/1947

Rose Manuel (age 21) 123-45-6783 4/16/1998

Marie Manuel (age 16) 123-45-6784 5/14/2003

Philip Manuel (age 13) 123-45-8526 6/8/2006

Lindas only source of income is her Social Security benefits. Rose is a full-time student at ISU and earns $4,500 at her part-time job. Marie worked at Carls in the summer and made $2,600.

David and Annette had $5,350 withheld for Federal income tax in 2019.