The following information pertains to Rich and Shelly Beach, a married couple filing a joint federal income tax return for the calendar year 2021: Shelly, age 33 -- received in 2021 Cash paid in 2021 Salary -- Rich and Shelly's home employed as Acquisition mortgage principal $3,410 teacher Interest on the mortgage 5,400 Gross amount $33,000 Real property taxes 1,800 Amounts Sidewalk assessment (total) 1,750 withheld Fire insurance premiums 240 Federal $4,950 Utilities 2,400 $15,000 income tax Medical and dental expenses State income 1,650 Doctors $9,532 tax Dentists 4,920 FICA taxes 2,525 Travel to doctors 922 15,374 Charitable pledge 75 $ 9,200 Contribution to a national political party 200 Total cash Total cash paid $23,800 $30,574 received Additional Information 1. Rich and Shelly use the cash receipts and disbursements method of accounting. Additional Information 1. Rich and Shelly use the cash receipts and disbursements method of accounting. 2. Rich conducts a bookkeeping service and mail order business in the basement of the couple's home. Contact with bookkeeping customers is at the customers' places of business. On weekends, Rich and Shelly use the basement to play pool, and Shelly hosts an exercise club there each Wednesday. The business use percentage of the room is 90%, and the fair rental value for the space was $125 per month during 2021. 3. In March 2021, Rich donated 100 shares of stock of a listed corporation to a recognized charitable organization. Rich's basis for this stock, which was bought in January 2021, was $5,375. Fair market value of this stock on the date of the donation was $7,000. 4. Included in the Beaches' personal expenses was $1,100 for state sales taxes, substantiated by receipts. Also included was $992 of state income taxes paid on Rich's income. Determine the amounts Rich and Shelly should enter on their Form 1040 Schedule A. Apply standard IRS itemized deduction rules and assume that adjusted gross income is $54,322 (as reported on Form 1040, line 11). For each item below, enter the appropriate amount in the associated cell. Round answers to the nearest dollar. If no entry is necessary or the answer is zero, enter a zero (0). 2021 Form 1040 Schedule A item (description) Amount 2021 Form 1040 Schedule A item (description) 1. Medical and dental expenses (Line 1) 2. Enter amount from Form 1040, line 11 (Line 2) 3. Multiply line 2 by 7.5% (0.075) (Line 3) 4. Subtract line 3 from line 1. If line 3 is more than line 1, enter 0. (Line 4) 5. State and local income taxes (Line 5a) 6. Other taxes - real estate (Line 6) 7. Home mortgage interest and points reported on Form 1098 (Line 8a) 8. Gifts by cash or check (Line 11) 9. Gifts other than by cash or check (Line 12) Amount