The following information pertains to Rich and Shelly Beach, a married couple filing a joint federal income tax return for the calendar year 2019:

The following information pertains to Rich and Shelly Beach, a married couple filing a joint federal income tax return for the calendar year 2019:

Shelly, age 33 -- received in 2019
Salary -- employed as teacher
Gross amount				$33,000
Amounts withheld
Federal income tax	$4,950
State income tax	1,650
FICA taxes	2,525
Charitable pledge	75			$ 9,200
Total cash received				$23,800

Cash paid in 2019
Rich and Shelly's home
Acquisition mortgage principal		$3,410
Interest on the mortgage		5,400
Real property taxes		1,800
Sidewalk assessment (total)		1,750
Fire insurance premiums		240
Utilities		2,400	$15,000
Medical and dental expenses
Doctors		$9,532
Dentists		4,920
Travel to doctors		922	15,374
Contribution to a national political party			200
Total cash paid			$30,574

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 2019.
3. In March 2019, 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 2019, 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 7). 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).

2019 Form 1040 Schedule A item (description)	Amount
1. Medical and dental expenses (Line 1)
2. Enter amount from Form 1040, line 7 (Line 2)
3. Multiply line 2 by 10% (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)

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 2019.
3. In March 2019, 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 2019, 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 7). 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).