Samantha. In 2014, John worked as a computer technician at a local university earning a salary of $50,000, and Sandy worked part-time as a receptionist for a law firm earning a salary of $29,000. John also does some Web design work on the side and reported revenues of $5,000 and associated expenses of $1,000. The Fergusons received $900 in qualified dividends and a $300 refund of their state income taxes. The Fergusons always itemize their deductions and their itemized deductions were well over the standard deduction amount last year. Use Tax Rate Schedule for reference.

The Fergusons reported making the following payments during the year: