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 receives $1,200 of alimony payments each month from her former husband (divorced in 2016). 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 associated with the rental. Reba and her daughter Heather (20 years old at the end of the year) moved to Georgla 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 dlvorce, Reba has been wanting to move back to Georgia to be closer to her familly. Luckily, last December, a teaching position opened up and Reba and Heather decided to make the move. Reba pald a moving company $2,330 to move their personal belongings, and she and Heather spent two days driving the 1,680 miles to Georgla. 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 $3,480 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 heip 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 $6,800 in state income taxes and $14,670 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 diving and ran into a street sign. The accident caused $1,060 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 renairs Reha wasn't ahle to whik for two monthe after the arrident Fortinately ehe receluedsiono fenm her the repairs Reba wasnt able to work for two months after the accident. Fortunately, she recelved $2,000 from her disabitity insurance, Her employer, the Central Georgla School District, paid 60 percent of the premiums 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. This year she reported the following Income from her investments: $2,200 of interest income from corporate bonds and $1,820 interest income from Clty of Denver municipal bonds. Overall. Reba's stock portfollo appreciated by $14,070, but she did not sell any of her stocks. Heather reported $6,600 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 $11,720 of federal income taxes withheld by her employer. Heather made $1,160 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 required to pay on her salary. Note: Round your final onswer to the neorest whole doller amount. d. Determine Heather's federal income taxes due or payable. (Use I rax Rate Schedute. Dbidends and Capital Cains Tax Rates.) for reference. Note: Round your intermediote computations and final answer to the nearest whole dollar amount
