The following additional information is available for the Dr. Ivan and Irene Incisor family. Ivan and Irene have the following investment income, in addition to that reported in chapter 1:

Dividends (qualified) on Big Bank stock $850 Dividends (qualified) on Big Gas Company stock 470 Dividends (nonqualified) from Mango Mutual Fund 145 Interest on Washington State Municipal Bonds 650 Interest on Big Electric Company Bonds 650

Ivan went to a local Indian casino and won $6,000 playing Keno. Ivan had no other gambling income or loss for the year. In February, Irene received $50,000 in life insurance proceeds from the death of her friend Sharon. In July, Ivan's uncle Igor died and left him real estate (undeveloped land) worth $72,000. Five years ago, Ivan and Irene were divorced. Ivan married Mary Molar, but that marriage did not work out and ther were divorced a year later. Under their divorce decree, Ivan pays Mary $13,000 per year alimony. All payments were made on time during 2014. Mary's Social Security number is 667-34-9224. Three years ago Ivan and Irene were remarried.

Bitewing Dental Clinic, Inc. pays Ivan's Dental License fees and membership dues to dental organizations. During 2014, Bitewing paid $1,240 for such dues and fees for Ivan. Irene was laid off from her job on January 2, 2014. For 2014, she received $3,750 in unemployment benefits. Ivan and his family are covered by an employer-sponsered health insurance plan at work. Bitewing pays $700 per month premiums for Ivan and his family. During the year, Irene was in the hospital for a few days to have her appendix removed . The bill for the surgery was $5,100 of which the health insurance plan reimbursed Ivan the full $5,100.

Combine this new information about the Incisor family with the information from Chapter 1 and complete a revised 2014 tax return for Ivan and Irene.