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[The following information applies to the questions displayed below.] Reba Dixon is a fifth-grade school teacher who earned a salary of $38,300 in 2018. She is 45 years old and has been divorced for four years. She receives $1,290 of alimony payments each month from her former husband (divorced in 2016). Reba also rents out a small apartment building. This year Reba received $50,400 of rental payments from tenants and she incurred $19,656 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 Heathers 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 $2,190 to move their personal belongings, and she and Heather spent two days driving the 1,462 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 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 $5,980 in state income taxes and $12,680 in charitable contributions during the year. She also paid the following medical-related expenses for herself and Heather:

Insurance premiums	$	5,975
Medical care expenses	$	1,280
Prescription medicine	$	530
Nonprescription medicine	$	280
New contact lenses for Heather	$	380

Shortly after the move, Reba got distracted while driving and she ran into a street sign. The accident caused $1,080 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 wasnt able to work for two months after the accident. Fortunately, she received $2,180 from her disability insurance. Her employer, the Central Georgia School District, paid 60% of the premiums on the policy as a nontaxable fringe benefit and Reba paid the remaining 40% 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: $2,380 of interest income from corporate bonds and $1,680 interest income from the City of Denver municipal bonds. Overall, Rebas stock portfolio appreciated by $12,180 but she did not sell any of her stocks. Heather reported $6,560 of interest income from corporate bonds she received as gifts from her father over the last several years. This was Heathers only source of income for the year. Reba had $10,000 of federal income taxes withheld by her employer. Heather made $1,000 of estimated tax payments during the year. Reba did not make any estimated payments. Reba had qualifying insurance for purposes of the Affordable Care Act (ACA).

a. Determine Rebas federal income tax refund or taxes payable for the current year. Use Tax Rate Schedule for reference. (Round your intermediate computations and final answers to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.)

	Description	Amount
	Gross Income:
	Salary
	Alimony received
	Rental receipts
	Disability insurance payments
	Interest income from corporate bonds
	Interest income from municipal bonds
(1)	Gross income
	Deductions for AGI:
	Expenses for rental property
(2)	Total for AGI deductions
(3)	AGI
	From AGI deductions:
	Medical expenses
	State income taxes
	Charitable contributions
(4)	Total itemized deductions
(5)	Standard deduction
(6)	Greater of itemized deductions or standard deduction
(7)	Taxable income
(8)	Tax on taxable income
(9)	Credits
(10)	Tax prepayments
	Tax Refund

2. Is Reba allowed to file as a head of household or single?
3. Determine the amount of FICA taxes Reba was required to pay on her salary. (Round your final answer to the nearest whole dollar amount.)
4. Determine Heathers federal income taxes due or payable. Use Tax Rate Schedule, Dividends and Capital Gains Tax Rates, Estates and Trusts for reference. (Round your intermediate computations and final answer to the nearest whole dollar amount.)

b.	Status of taxpayer
c.	FICA taxes
d.	Tax refund

2018 Tax Rate Schedules Schedule X-Bingle Scbedule Z-Head of Houschold If tasable income a over: But not over $ 9.525 38,700 $82,500 $157,500 200,000 500,000 The tax is If tasable income is over: But not oner The tax i: $ 9.525 5 38,700 82,500 $157.300 200,000 10% of taxable income $952.50 plus 12% of the excess over $9,525 S4453. 50 plus 22% od ta "toes over $38,700 $14,009.50 plus 24% of the excess over $82,500 552,08950 plus 32% of te emess over s 137,500 $45,609.50 plus 35% of the enows over $200,000 $150,609.50 plus 37% of the etoets ovet $500,000 $ 13,600 51,800 $ 82,500 $137.500 $200,000 13,600 51,800 $ 82.500 $157,500 10%ofta table income $1.360 plus 12% of the excess over $13,000 $3.944 plus 22% of the mess over $51,800 $12,698 plus 24% of the mess oner $32,500 530,098 plus 52% of the 09 over $157,500 $44296 plus 35% of the one sa 0.000 $149,298 plus37% of the etce" oer S500.000 $500,000 Schedule Y-1-Married Fhilting Joiatly or Qualitying Wio(r) Schedule Y-2-Married Hling Separately If tasxable income in over But not over The tax is Iftatable income in over But not over $ 9.325 S 38,700 82,500 $157.500 The tas 19.050 77,400 $165,000 5315,000 10% of taxable income $1,905 pla: 12% ofthe greets over $19,050 sa.907 plus 22% of the excess over $77,400 $28.179 plas 24% ofthe escess over $165,000 $64,179 ptas 32% of the ance" over $315,000 $91,379 plas 35% of the excess over $400,000 $161.379 ptas 37% of the encess over S600.000 S 9525 $38,700 82.500 157,500 10% of taxable income 5952.50 plus 12% of the mess over $9525 $4453.50 plus 22% of the etcess over $38,700 $14,059.50 plus 24% of the exces over S82.500 $32,009.50 plus 32% of tba oser $157,500 $45.009.50 plus 35% of the excess over $200,000 S30,589 50 plus 37% of the eocess over $300,000 19,050 77400 315,000 400,000 000,000 5300,000 Tax Rates for Net Capital Gains and Qualified Dividends Rate Taxable Income Married Filing Jointly Married Filing Separately Single Head of Trusts and Household Estates 0% 15% | $77.201 _ $479.000 | $38.601-$239.500 | $38.601-$425.800 | $51.701-$452.400 | $2.601-$12.700 20% SO - $77,200 SO - $38,600 SO - $38,600 SO - $51.700 $O - $2,600 $479,000+ $239,500+ $425,801+ $452.401+ $12.701+ *This rate applies to the net capital gains and qualified dividends that fall within the range of taxable income specified in the table (net capital gains and qualified dividends are included in taxable income last for this purpose) Estates and Trusts Ir taxable income is But not The tax is: over: over: 0 $ 2,550 | 10% of taxable income S 2,550 $ 9,150 | $255 plus 24% of the excess over $2,550 $9.150 $12,500 | $1,839 plus 35% of the excess over $9,150 $12,500 $3.01 1.50 plus 37% of the excess over $12,500