TAX RETURN PROBLEM # 1 Martin E. Harrison and Barbara A. Lennon, each age 42, married on September 7, 2017. Martin and Barbara will file a joint return for 2019. Martin's Social Security number is 111-11-1109. Barbara's Social Security number is 123-45- 6780, and she adopted "Harrison" as her married name. They live at 211 Brick Drive, Long Beach, NY 11561. Martin was divorced from Sandy Harrison in March 2016. Under the divorce agreement, Martin is to pay Sandy $1,250 per month for the next 10 years or until Sandy's death, whichever occurs first. Martin pays Sandy $15,000 in 2019. In addition, in January 2019, Martin pays Sandy $50,000, which is designated as being for her share of the marital property. Also, Martin is responsible for all prior years' income taxes. Sandy's Social Security number is 123-45-6788. Martin's salary for 2019 is $150,000. He is an executive working for Candy, Inc. (Federal I.D. No. 98-7654321). As part of his compensation package, Candy provides him with group term life insurance equal to twice his annual salary. His employer withheld $24,900 for Federal income taxes and $8,000 for state income taxes. The proper amounts were withheld for FICA taxes. Barbara recently graduated from law school and is employed by Legal Aid Society, Inc. (Federal I.D. No. 11-1111111), as a public defender. She receives a salary of $42,000 in 2019. Her employer withheld $7,500 for Federal income taxes and $2,400 for state income taxes. The proper amounts were withheld for FICA taxes. Martin and Barbara had interest income of $500. They receive a $1,900 refund on their 2018 NYS income taxes. They claimed the standard deduction on their 2018 Federal income tax return. Martin and Barbara pay $4,500 interest and $1,450 property taxes on their personal residence in 2019. Their charitable contributions total $2,400 (all to their church). They paid sales taxes of $1,400, for which they maintain the receipts. Martin and Barbara have never owned or used any virtual currency, and they do not want to contribute to the Presidential Election Campaign. Tax Computation Compute the Harrisons' net tax payable (or refund due) for 2019. Suggested software: ProConnect Tax Online or TurboTax or any other tax software you wish. Or you may prepare the return by hand (not advised!) YOU MUST PREPARE FORM 1040 AND SCHEDULE 1