Reba Dixon is a fifth$-$grade school teacher who earned a salary of $$37,880$ in

She is $45$ years old and receives $$1,200$ of alimony payments each

month from her former husband $($divorced in $2016).$ Reba also rents out a

small apartment building. This year Reba received $$50,600$ of rental payments

from tenants, and she incurred $$19,500$ of expenses associated with the

rental.

Reba and her daughter Heather $(20$ years old at the end of the year$)$ moved to

Georgia in January of this year. 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, last December, a teaching position opened up

and Reba and Heather decided to make the move. Reba paid a moving

company $$2,070$ to move their personal belongings, and she and Heather

spent two days driving the $1,460$ miles to Georgia.

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 and

throughout the rest of the year at a nearby university. She was awarded a

$$3,090$ 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. However, she kept track of several expenses this

year that she thought might qualify if she was able to itemize. Reba paid

$$5,980$ in state income taxes and $$12,890$ in charitable contributions during

the year. She also paid the following medical$-$related expenses for herself and

Heather:

Shortly after the move, Reba got distracted while driving and ran into a street

sign. The accident caused $$930$ in damage to the car and gave her whiplash.

Because the repairs were less than her insurance deductible, she paid the

entire cost of the repairs. Reba wasn't able to work for two months after the

accident. Fortunately, she received $$2,000$ from her disability insurance. Her

employer, the Central Georgia School District, paid $60$ percent of the

premiums on the policy as a nontaxable fringe benefit, and Reba paid the

remaining $40$ percent portion.

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: $$2,200$ of interest income from corporate bonds and $$1,560$

interest income from City of Denver municipal bonds. Overall, Reba's stock

portfolio appreciated by $$12,360,$ but she did not sell any of her stocks.

Heather reported $$6,200$ of interest income from corporate bonds she

received as gifts from her father over the last several years. This was

Heather's only source of income for the year.

Reba had $$10,300$ of federal income taxes withheld by her employer. Heather

made $$1,030$ of estimated tax payments during the year. Reba did not make

any estimated payments.

Comprehensive Problem $8-84$ Part a$-1($Algo$)$

a$-1.$ Determine Reba's federal income taxes due or taxes payable for the

current year. Tax Rate Schedule.

Note: Do not round intermediate values. Round your final answers to the

nearest whole dollar amount. Leave no answer blank. Enter zero if

applicable.