Reba Dixon is a fifth$-$grade school teacher who earned a salary of $$38,000$ in $2022.$ She is $45$ years old and has been

divorced for four years. She recelves $$1,200$ of alimony payments each month from her former husband $($divorced in

$.$ Reba also rents out a small apartment bullding. This year Reba recelved $$50,000$ of rental payments from tenants

and she incurred $$19,500$ of expenses assoclated with the rental.

Reba and her daughter Heather $(20$ years old at the end of the year$)$ moved to Georgla In January of thls year. Reba

provides more than one$-$half of Heather's support. They had been Ilving in Colorado for the past $15$ years, but ever since

her divorce, Reba has been wanting to move back to Georgla to be closer to her family. Luckily, last December, a teaching

position opened up and Reba and Heather decided to make the move. Reba pald a moving company $$2,130$ to move thelr

personal belongings, and she and Heather spent two days driving the $1,490$ miles to Georgla.

Reba rented a home In Georgla. Heather decided to continue IIVIng at home with her mom, but she started attending

school full$-$time In January and throughout the rest of the year at a nearby unlversity. She was awarded a $$3,180$ partlal

tultion scholarship this year, and Reba helped out by paying the remaining $$500$ tultion cost. If possible, Reba thought It

would be best to clalm the educatlon credit for these expenses.

Reba wasn't sure if she would have enough items to help her benefit from Itemizling on her tax return. However, she kept

track of several expenses this year that she thought might qualify If she was able to Itemize. Reba pald $$6,160$ in state

income taxes and $$13,280$ in charitable contributions during the year. She also pald the following medical$-$related

expenses for herself and Heather:

Shortly after the move, Reba got dlstracted while drlving and ran into a street sign. The accident caused $$960$ in damage

to the car and gave her whiplash. Because the repalrs were less than her insurance deductible, she pald the entire cost of

the repalrs. Reba wasn't able to work for two months after the accident. Fortunately, she recelved $$2,000$ from her

disability Insurance. Her employer, the Central Georgla School District, paid $60$ percent of the premlums on the policy as a

nontaxable fringe benefit and Reba pald the remaining $40$ percent portion.

A few years ago, Reba acquired several Investments with her portion of the divorce settlement. Thils year she reported the

following income from her Investments: $$2,200$ of Interest Income from corporate bonds and $$1,620$ interest Income from

City of Denver municipal bonds. Overall, Reba's stock portfollo appreclated by $$12,730,$ but she did not sell any of her

stocks.

Heather reported $$6,300$ of Interest Income from corporate bonds she recelved as gifts from her father over the last

several years. This was Heather's only source of income for the year.

Reba had $$10,610$ of federal income taxes witheld by her employer. Heather made $$1,060$ of estimated tax payments

during the year. Reba did not make any estimated payments.

Required:

b$.$ Is Reba allowed to file as a head of household or single?

c$.$ Determine the amount of FICA taxes Reba was requlred to pay on her salary.

Note: Round your final answer to the nearest whole dollar amount.

d$.$ Determine Heather's federal income taxes due or payable. Use Tax Rate Schedule, Dlvidends and Capltal Galns Tax Rates.$)$ for

reference.

Note: Round your intermedlate computations and final answer to the nearest whole dollar amount.

$******$ I just need help with D