PRACTICE #2

Andrs Andrade Andreu (#588-87-8685) is a married architect by profession for which he received a salary of

$75,000; he is also a veteran. His wife Carla Mercado Mercado (#588-87-8686) is a teacher and received a salary.

from $25,000. Both reside at #67 Tulip Street, Urb. La Victoria in the town of San Juan, Puerto Rico

00936.

Both were born on January 1, 1972.

The W-2 reflects the following information:

Andrew's W-2:

Salary: $75,000

Carla's W-2:

Salary: $25,000

Other information:

1. Retained contributions $3,000

2. Bank interest $100

3. Dividend income $200

4. Medical Plan Payment $6,000

5. Mortgage interest $10,000

6. Property Contributions $8,500

7. State contributions $200

8. Sales tax $2.000