prepare 2019 Form 1040, based upon the below fact pattern.Show the amount of refund or amount owed.

prepare 2019 Form 540 California State Tax Return thru taxable income only.(10 points)

-Susan and Bill Hassenhof have W-2 Wages of $98,000.Federal Tax Withheld was $12,000 and State Income Tax Withheld was $3,000

-Bill is an accounts payable clerk and Susan is a high school math teacher

-Bill received unearned income (interest) of $500 from the Bernay Madeoff Bank in Trust

-Bill tried his luck at Super Duper Guaranteed to Win Bingo in 2019.He wagered $750 and lost it all

-The Hassenhof's want to take the largest deduction they can in 2019, either the Standard Deduction OR Itemized Deduction

-Susan and Bill are both 45 years old and neither one is blind

-Susan sent her Mom $600 to help her Mom pay her property tax bill.Susan cannot and does not claim her Mom as a dependent

-The Hassenhof's took dancing lessons in 2019 that cost $850

-Bill owes the IRS $1,200 from his 2018 Tax Return.He is paying $100 a month on this debt

-Susan helped her friend start a business.The friend plans on paying Susan $6,000 for all the work

she did.This payment will be made in December 2020

-Bill got arrested for driving with a suspended license, no insurance, no current registration, reckless driving, using a cell phone while driving, open container in vehicle, leaving the scene of an accident, and resisting arrest.He spent 6 days in jail and calculated he lost $1,900 in wages since he could not work while he was locked up.Bill paid the court $1,200 for the fine and enrolled in an anger management course which cost him $500.

-Susan drove 2,000 miles in 2019 to go to work.She has documentation of all her miles driven

-Susan sued a former employer for Intentional Infliction of Emotional Distress in 2019.She was

awarded $25,000 by the court.Susan has not received a check for the $25,000 award.The former employer has filed an appeal and the case is now with the U.S. 9^th Circuit Court of Appeals.Susan's attorney told her she may win the case.

-Bill's 401K Account had a balance of $525,000 as of January 1, 2019

-Bill wanted to start a weed cutting business in 2019.He applied for a business loan and was approved for same in late 2019 for $40,000.Interest rate will be 6%, term is 10 years, and the loan funded on December 30, 2019

-In 2019, Susan sold a Gold and Silver Chess Set she owned to an art dealer she knows.The Chess Set was purchased for $5,600 on February 20, 2019, and Susan sold it for $8,600 on December 12, 2019.

-Bill and Susan had a rental home they sold in 2018.In 2019, they returned a $800 security deposit to the tenant after the tenant moved out.

-Bill and Susan paid $140 in 2019 for their B.P.O Elks Club membership.The Elks is a fraternal organization. Bill and Susan go to the Elks to dance, have dinners, drink, and socialize.

-In 2019, Bill's restored 1964 Ford Mustang was destroyed in a grass fire which struck his neighborhood.Bill's adjusted basis in the vehicle was $35,000.His insurance company paid Bill $10,000 for the loss.The fire area was not in a Presidentially Declared Disaster Area.

-Susan took their dog Billy to the vet in 2019 and paid $800 for the vet bill to fix the dog's paw

-Susan decided in 2019 to become a self-employed tutor.She taught 4 kids business planning and

was paid $200.Her business expenses were $25 for business cards, $100 for business travel, and $150 for pencils, paper, and study guides.Susan also tells you she paid "Mystic Maria the Fortune Teller" $1,450 to predict Susan's success.Maria reported that Susan would be wildly successful in her tutoring business and make $400 in 2020.Maria also said Susan should get her fortune "updated" every month for $30.Susan paid a total of $1,750 in 2019 for Maria's services.

-In 2019, Bill volunteered for "Its me, Not You", a Qualified Charitable Organization.He logged 300 hours and calculated he drove 2,000 miles for charity related travel.

-Susan was called to Jury Duty in 2019.She was paid $80 for her service and did NOT have to give her jury duty pay to her employer.Bill asked Susan if she would donate the $80 to "Its me, Not You".Susan cashed the check and donated $80 to the charity.

-Bill won a $2,800 cash prize from a local grocery store in 2019.Bill said he did NOT get a W-2 or a Form 1099 for the $2,800 he won.

-In 2019, Susan received a call from the Mission Hilltop Shopping Mall Manager and was told she won a tool set worth $200.Susan told the manager she had plenty of tools and refused the prize she was offered.