The following information pertains to Rich and Shelly Beach, a married couple filing a joint federal income tax return for the calendar year 2017:

Put the amount the Beaches should report on their joint 2017 federal income tax return for each item below. Assume adjusted gross income is $54,322. Any possible alternative treatment should be resolved in a manner that will minimize 2017 taxable income.

Answer Choice: 0 / 240 / 650 / 700 / 800 / 928 / 1020 / 1380 / 1800 / 2400 / 2500 / 2642 / 3550 / 4314 / 5400 / 7000 / 8856 / 57000 / 58072

Tax Item	Answer
1. Gross income from dividends
2. Gross income other than dividends
3. Deduction for bad debts
4. Deduction for business use of home
5. Deduction for real property taxes
6. Itemized deduction for taxes other than real property taxes
7. Adjustment to gross income for self-employment tax
8. Deduction for charitable contributions
9. Deduction for interest
10. Deduction for employee business expense
11. Deduction for insurance expense

Rich, age 39-- received in 2017 Cash paid in 2017 Bookkeeping services rendered Rich and Shelly's home $3,410 5,400 1,800 1,750 240 $ 7,000 A/R at end of 2016 A/R accrued during 2017 A/R written off as wholly Acquisition mortgage principal Interest on the mortgage Real property taxes Sidewalk assessment (total) Fire insurance premiums Utilities 10,000 $17,000 worthless in 2017 AR at beginning of 2018 Payments received on A/R 2,000 3,000 2400 $15,000 during 2017 $12,000 Mail order resale business $10,200 2,900 370 130 Mail order resale business Cost of goods sold Office supplies Other direct costs, e.g., bank fees Gross receipts 22,200 Advertising expense Capital gain from sale of vacant land 1,072Post office box rental Dividends 600 14,200 From taxable domestic Continuing professional education 700 courses required to maintain teaching corporations 200 600 On life insurance policy certification (accumulated net premiums not exceeded) Teachers union dues 228 Medical and dental expenses $1,475 Doctors Dentists Travel to doctors Shelly, age 33 -received in 201 775 Salary - employed as teacher 150 2,400 Gross amount $33,000 Contribution to a national political party 200 Rich, age 39-- received in 2017 Cash paid in 2017 Bookkeeping services rendered Rich and Shelly's home $3,410 5,400 1,800 1,750 240 $ 7,000 A/R at end of 2016 A/R accrued during 2017 A/R written off as wholly Acquisition mortgage principal Interest on the mortgage Real property taxes Sidewalk assessment (total) Fire insurance premiums Utilities 10,000 $17,000 worthless in 2017 AR at beginning of 2018 Payments received on A/R 2,000 3,000 2400 $15,000 during 2017 $12,000 Mail order resale business $10,200 2,900 370 130 Mail order resale business Cost of goods sold Office supplies Other direct costs, e.g., bank fees Gross receipts 22,200 Advertising expense Capital gain from sale of vacant land 1,072Post office box rental Dividends 600 14,200 From taxable domestic Continuing professional education 700 courses required to maintain teaching corporations 200 600 On life insurance policy certification (accumulated net premiums not exceeded) Teachers union dues 228 Medical and dental expenses $1,475 Doctors Dentists Travel to doctors Shelly, age 33 -received in 201 775 Salary - employed as teacher 150 2,400 Gross amount $33,000 Contribution to a national political party 200