Skylar and Walter Black have been married for 5 years. They live at 883 Scrub Brush Street, Apt. 52B, Las Vegas, NV 89125. Skylar is a homemaker and Walter is a high school teacher. His W-2 form is located on the next tab. Skylar's Social Security number is 222-43-7690 and Walt's is 700-01-0002.

The Blacks incurred the following expenses during their move from Maine to Nevada in January of 2017:

Cost of moving furniture	$4,775
Travel (2,988 miles at $0.17)	508
Lodging en route	520
Meals en route	90
House-hunting trip before the move	750

The school district reimbursed Walter $550 for moving expenses. These are reflected on his W-2. Walters previous job, as a high school teacher in Maine, was only 5 miles from his home. Skylar was unemployed prior to the move.

The Blacks own a ski condo located at 123 Buncombe Lane, Brian Head, UT 84719. The condo was rented for 183 days during 2017 and used by the Blacks for 17 days. Pertinent information about the condo rental is as follows:

Rental income	$16,000
Mortgage interest reported on Form 1098	8,600
Homeowners' association dues	5,200
Utilities	1,200
Maintenance	3,800
Depreciation (assume fully depreciated)	0

Mr. Black's income for the year was 50,674. His federal Income Tax was 4,700. Retirement plan 7,800 on W-2.

The above amounts do not reflect any allocation between rental and personal use of the condo. The Blacks are active managers of the condo.

Required: Complete Form 1040 and the schedules and forms provided for the Blacks. (Schedule E, Form 3903, Form 8582)

If an amount box does not require an entry or the answer is zero, enter "0".

Do not round any percentages.

If required, round your answers to the nearest dollar.

If required, enter a "loss" as a negative number on the tax form. Do not enter deductions as negative numbers.

Note: Special instructions for Form 8582: If required, use the minus sign to enter a "loss" as a negative number on the lines 1d, 4 and 16. However, per the instructions on the tax return, enter all numbers in Part II as positive amounts.