[The following information applies to the questions displayed below.] Sandy and John Ferguson got married eight years ago and have a seven-year-old daughter, Samantha. In 2022, Sandy worked as a computer technician at a local university earning a salary of $153,100, and John worked part time as a receptionist for a law firm earning a salary of $30,100. Sandy also does some Web design work on the side and reported revenues of $5,100 and associated expenses of $1,300. The Fergusons received $1,020 in qualified dividends and a $255 refund of their state income taxes. The Fergusons always itemize their deductions, and their itemized dedered well over the standard deduction amount last year. Use Exhibit 8-10, Tax Rate Schedule, Dividends and Capital Gains Tax Rates, 2022 AMT exemption for reference. The Fergusons reported making the following payments during the year: - State income taxes of $4,675. Federal tax withholding of $21,000. - Alimony payments to Sandy's former spouse of $10,550 (divorced 12/31/2014). - Child support payments for Sandy's child with her former spouse of $4,210. - \$12,310 of real property taxes. - John was reimbursed $655 for employee business expenses he incurred. He was required to provide documentation for her expenses to her employer. - \$3,600 to Kid Care day care center for Samantha's care while Sandy and John worked. - $15,100 interest on their home mortgage ( $400,000 acquisition debt). - \$3,165 interest on a $42,200 home-equity loan. They used the loan to pay for a family vacation and new car. - $15,550 cash charitable contributions to qualified charities. - Donation of used furniture to Goodwill. The furniture had a fair market value of $510 and cost $2,550