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 building. This year Reba received $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 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 $2,130 to move their personal belongings, and she and Heather spent two days driving the 1,490 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 $3,180 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 $6,160 in state income taxes and $13,280 in charitable contributions during the year. She also paid the following medical-related expenses for herself and Heather:

Insurance premiums	$ 8,430
Medical care expenses	$ 1,100
Prescription medicine	$ 410
Nonprescription medicine	$ 100
New contact lenses for Heather	$ 200

Shortly after the move, Reba got distracted while driving and ran into a street sign. The accident caused $960 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 $1,620 interest income from City of Denver municipal bonds. Overall, Reba's stock portfolio appreciated by $12,730, but she did not sell any of her stocks.

Heather reported $6,300 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 $10,610 of federal income taxes withheld by her employer. Heather made $1,060 of estimated tax payments during the year. Reba did not make any estimated payments.

Using the information from part a-1, Complete pages 1 and 2, of Form 1040 for Reba.

Reba Dixon's address is 19010 N.W. 135th Street, Lawrenceville, GA 30043.

Social security numbers:

Reba Dixon: 111-11-1111

Heather Dixon: 222-22-2222

(Assume all taxpayers did NOT receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency during the year. Input all the values as positive numbers. Use 2022 tax rules regardless of year on tax form. Round your intermediate computations and final answers to the nearest whole dollar amount.)

Please fill the blue box. Thank you so much!

Form 1040 Page 1 \begin{tabular}{c|c} Form & Department of the TreasuryInternal Revenue Service (99) \\ 1040 & U.S. Individual \end{tabular} IRS Use Only-Do not write or staple in this space. For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2021) THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. @ 2022 McGraw-Hill Education. Form 1040 Page 2 Form 1040 (2021) 16 Tax (see instructions). Check if any from Form(s): 17 Amount from Schedule 2, line 3 18 Add lines 16 and 17 . 19 Nonrefundable child tax credit or credit for other dependents from Schedule 8812 20 Amount from Schedule 3, line 7 21 Add lines 19 and 20 22 Subtract line 21 from line 18 . If zero or less, enter -0- 23 Other taxes, including self-employment tax, from Schedule 2 , line 21 24 Add lines 22 and 23 . This is your total tax 25 Federal income tax withheld from: a Form(s) W-2 b Form(s) 1099 c Other forms (see instructions) d Add lines 25a through 25c 262021 estimated tax payments and amount applied from 2020 return. \begin{tabular}{|c|c|} \hline 25a & \\ \hline 25b & \\ \hline 25c & \\ \hline \end{tabular} Page 2 \begin{tabular}{|c|r|} \hline 16 & \\ \hline 17 & 0 \\ \hline 18 & 0 \\ \hline 19 & 0 \\ \hline 20 & 0 \\ \hline 21 & 0 \\ \hline 22 & \\ \hline 23 & \\ \hline 24 & \\ \hline & \\ \hline & \\ \hline 26 & \\ \hline & \\ \hline & \\ \hline & \\ \hline 25 & \\ \hline & \\ \hline & \\ \hline \end{tabular} Amount 37 Subtract line 33 from line 24. This is the amount you You Owe owe now For details on how to pay, 38 Estimated tax penalty (see instructions) see instructions. \begin{tabular}{lll} \hline Third & Do you want to allow another person to discuss this return with the & \end{tabular} Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and Form 1040 Page 1 \begin{tabular}{c|c} Form & Department of the TreasuryInternal Revenue Service (99) \\ 1040 & U.S. Individual \end{tabular} IRS Use Only-Do not write or staple in this space. For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2021) THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. @ 2022 McGraw-Hill Education. Form 1040 Page 2 Form 1040 (2021) 16 Tax (see instructions). Check if any from Form(s): 17 Amount from Schedule 2, line 3 18 Add lines 16 and 17 . 19 Nonrefundable child tax credit or credit for other dependents from Schedule 8812 20 Amount from Schedule 3, line 7 21 Add lines 19 and 20 22 Subtract line 21 from line 18 . If zero or less, enter -0- 23 Other taxes, including self-employment tax, from Schedule 2 , line 21 24 Add lines 22 and 23 . This is your total tax 25 Federal income tax withheld from: a Form(s) W-2 b Form(s) 1099 c Other forms (see instructions) d Add lines 25a through 25c 262021 estimated tax payments and amount applied from 2020 return. \begin{tabular}{|c|c|} \hline 25a & \\ \hline 25b & \\ \hline 25c & \\ \hline \end{tabular} Page 2 \begin{tabular}{|c|r|} \hline 16 & \\ \hline 17 & 0 \\ \hline 18 & 0 \\ \hline 19 & 0 \\ \hline 20 & 0 \\ \hline 21 & 0 \\ \hline 22 & \\ \hline 23 & \\ \hline 24 & \\ \hline & \\ \hline & \\ \hline 26 & \\ \hline & \\ \hline & \\ \hline & \\ \hline 25 & \\ \hline & \\ \hline & \\ \hline \end{tabular} Amount 37 Subtract line 33 from line 24. This is the amount you You Owe owe now For details on how to pay, 38 Estimated tax penalty (see instructions) see instructions. \begin{tabular}{lll} \hline Third & Do you want to allow another person to discuss this return with the & \end{tabular} Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and