Robert and Jean White are married and file a joint return. Robert (social security number 999-99-9999) had earned income of $75,000; his W-2 Form included federal income tax withheld of $12,000 and state income tax withheld of $1,700. Jean (social security number 888-88-8888) had earned income of $81,000; her W-2 Form included federal income tax withheld of $13,000 and state income tax withheld of $1,800. They had interest income of $2,400 from the First National Bank of River Forest. They had qualified dividend income of $3,600 from the River Forest Company. They live at 7900 W. Division Street in River Forest, Il. 60305. They elected not to contribute to the Presidential Election Campaign. They supported their four children: James (age 21, social security number 777-77-7777), Joan (age 18, social security number 666-66-6666), David (age 14, social security number 555-55-5555), and Susan (age 9, social security number 444-44-4444). They paid tuition of $9,500 for James to attend State University (EIN 12-3456789). He is a junior and a full-time student. They paid tuition of $3,800 for Joan to attend State University. She is a freshman and a full-time student. They received a Form 1098-T for each student. State University is located at 1000 N. Main Street in Statesville, Il. 56789. They paid after school costs of $3,400 to the YMCA of River Forest for Susan. The YMCA is located at 8000 W. Division St in River Forest, Il. 60305; its EIN is 98-1234567. They paid real estate taxes on their home of $7,500. They paid mortgage interest of $11,000 on home acquisition indebtedness of $600,000. They contributed $5,200 to their church through weekly contributions.

Required: 1. Prepare Robert and Jean Whites 2020 tax return including Forms 1040, 2441, and 8863 and Form 1040 schedules 3, A, and B. Also include the following Worksheets: Qualified Dividends and Capital Gain Tax Worksheet--Line 16, Tax Computation Worksheet--Line 16, and Child Tax Credit and Credit for Other Dependents Worksheet--Line 19.