professor patricia (patty) pate is retired from the palm springs culinary arts academy (pscaa). She is a single taxpayer and is 68 years old. Patty lives at 98 colander street,Henderson, nv 89052. professer pate's social security number is 565-66-9378. patty receives monthly retirement benefits from her pscaa retirement plan. earnings and income tax withholding shown on her retirement 2014 form 1099-r are:

gross distribution and taxable amount 61,200

federal tax withheld 7,350

state tax withheld 0

patricia owns a rental condo located at 392 spatula way, the lakes, nv 88905

the condo rents for $850 per month and was rented for the entire year. the following are the related expense for the rental house:

real estate taxes 2,725

mortgage interest 7,500

insurance 410

depreciation (assume fully depreciated) 0

homeowner's association dues 1,540

repairs 1,300

gardening 2,090

the condo was purchased on august 31, 1977. professor pate handles all rental activities herself. during march 2014, patricia took a $75,000 distribution from her 401k plan. patricia received only $60,000 because the 401k plan administrators withheld $15,000 federal income tax from the distribution. forty-five days after the distribution, patricia deposited $50,000 in a rollover ira, keeping $10,000 of the $60,000 received in order to remodel her kitchen.

required: complete professor pate's federal tax return for 2014. use form 1040, schedule e, and form 8582 on pages 4-51 through 4-55 to complete this tax return. do not complete form 4562 for reporting depreciation. make realistic assumptions about any missing data.