prepare and submit preliminary tax worksheet.

Reba Dixon is a fifth-grade school teacher who earned a salary of $38,000 in 2023. She is 45 years old and has been divorced for six years. She received $1,200 of alimony payments each month from her former husband (divorce decree dated 6-15-2017).

Reba and her daughter Heather (20 years old at the end of the year) moved to Georgia in January of 2023. Reba provides more than one-half of Heather's support. They had been living in Colorado for the past 15 years, but ever since her divorce, Reba has been wanting to move back to Georgia to be closer to her family. Luckily, a teaching position opened up and Reba and Heather decided to make the move. Reba paid a moving company $2,010 to move their personal belongings, and she and Heather spent two days driving the 1,426 miles to Georgia. During the trip, Reba paid $143 for lodging and $85 for meals. Reba's mother was so excited to have her daughter and granddaughter move back to Georgia that she gave Reba $3,000 to help out with the moving costs

Reba rented a home in Georgia. Heather decided to continue living at home with her mom, but she started attending school full-time in January 2023 at a nearby university. She was awarded a $3,000 partial tuition scholarship this year, and Reba helped out by paying the remaining $500 tuition cost. If possible, Reba thought it would be best to claim the education credit for these expenses

Reba wasn't sure if she would have enough items to help her benefit from itemizing on her tax return. Reba paid $2,800 in state income taxes and $6,500 in charitable contributions during the year. She also paid the following medical-related expenses for her and Heather

Health Insurance Premiums 4,795

Medical care (doctors, dentists, etc. 1,100

Prescription medicines 350

Non-prescription medicine 100

Contact lenses for Heather 200

A few years ago, Reba acquired several investments with her portion of the divorce settlement. This year she reported the following income from her investments: $2,200 of interest income from corporate bonds and $1,500 interest income from City of Denver municipal bonds. Overall, Reba's stock portfolio appreciated by $12,000 but she did not sell any of her stocks

Reba had $10,000 of federal income taxes withheld by her employer.