Tax Scenario & Facts:

Dana Taxpayer is a surviving spouse. Her husband Jim passed away

on June $14$th$,2021.$ Dana works as a teacher at a local high school.

She paid $$435$ in costs for school supplies out of her own pocket.

She also paid $$3,500$ to Rocky Top Day Care $($EIN: $23-2524232)$ for

her son Jeremy. Dana is looking to advance her career, so she went

to college part$-$time at the University of Tennessee and paid tuition.

Dana paid $$550$ for books in $2022.$

Your assignment is to prepare Dana's federal income tax return,

Form $1040$ for the year ending December $31,2022.$ Dana resides at

$2255$ Court Street, Nashville, TN $37037.$

Dana's SSN: $305-44-0001$

Jim's SSN: $305-44-0002$

Jeremy's SSN: $305-44-0003$

Dana's DOB: $01/01/1985$

Jim's DOB: $04/10/1980$

Jeremy's DOB: $10/15/2013$

Rocky Top Day Care, $3579$ Stone Mountain Drive, Nashville, TN

$37067,$ Amount paid for $2022$: $$3,500,$ EIN: $23-2524232$

What is line $20$ and line $33.$

W$2$ is $43500,$ Fed Tax is $4350.1098-$T is $3600.$

Please solve for line $20$ and line $33.$