Theodore E. Baer (age 49, SSN 314-73-5469) is a self-employed business owner. His wife, Debra T. Baer (age 50, SSN 315-12-5830) is now a full-time homemaker. Ted and Debra have a fifteen- year-old daughter, Tessa A. Baer, living at home. Her SSN is 565-23-5873. Additionally, Debra's mother, Myra Mains (age 79, SSN 004-14-1933) lives with them. During 2021, Myra lived with them all year and was fully supported by the Baer's. Her only income in 2021 was $8,512 in social security benefits. As the Baer's fully support her, she put all of that in the bank. The Baer's live at 100 Acrewood Park, Bellingham, WA 98229. They want to file a joint return. Both of them wish to check "yes" to the Presidential Election Campaign Fund. During 2021, they had the following PERSONAL expenses that they want you to consider as deductions Mortgage Interest Groceries for personal use Sales tax paid on new car $18,934 $5,36 $2,584 Interest on new car loan $987 Prescription Medicine co-pays $485 Doctors, Dentist, etc. co-pays $1,765 Family trip to Disney World $10,650 Cash contributions to World Vision Church $3,500 Property Taxes on residence $3,345 Utilities for residence $2,459 During 2021, the Baers also paid $14,050 in health insurance premiums. Ted took one business class at Whatcom Community College. There he heard that a self-employed individual gets special treatment for health insurance premiums. But he was not paying great attention that night, so, he is not sure what that treatment is. At the end of December 2020, Debra lost her job as a restaurant hostess. She received $3,965 in unemployment compensation from the State of Washington during 2021. She voluntarily had $500 withheld for federal income tax The Baer's have income from interest and dividends. They received $1,615.98 in interest from Bellingham National Bank and ordinary dividends from Serenity Stagnant Investments totaling $1,534.74. They had federal income tax withheld of $484.50 from the interest income and $460.49 from the dividends. In addition to the interest and dividend income, they sold some stocks they have held. They sold the following: