This one is hard! I understand if you can't help me. I'm preparing a tax form 1040 based on 2018. I have been stuck FOR HOURS on this! You can see in the RED X's where I'm messing everything up. What am I doing wrong?!?! Here is what I've got so far:

Instructions Note: This problem is for the 2018 tax year. Daniel B. Butler and Freida C. Butler, husband and wife, file a joint return. The Butlers live at 625 Oak Street in Corbin, KY 40701. Dan's Social Security number is 111-11-1112, and Freida's is 123-45-6780. Dan was born on January 15, 1967, and Freida was born on Augu: 20, 1968. During 2018, Dan and Freida furnished over half of the total support of each of the following individuals, all of whom still live at home: a. Gina, their daughter, age 22, a full-time student, who married on December 21, 2018, has no income of her own and for 2018 did no file a joint return with her husband, Casey, who earned $10,600 during 2018. Gina's Social Security number is 123-45-6788. b. Willie, their son, age 20, who had gross income of $6,300 in 2018, dropped out of college in October 2018. He had graduated from hi school in May 2018. Willie's Social Security number is 123-45-6787. c. Ben, their oldest son, age 26, is a full-time graduate student with gross income of $5,200. Ben's Social Security number is 123-45-67 Dan was employed as a manager by WJJJ, Inc. (employer identification number 11-1iliili, 604 Franklin Street, Corbin, KY 40702), ar Freida was employed as a salesperson for Corbin Realty, Inc. (employer identification number 98-7654321, 899 Central Street, Corbin, I 40701). Selected information from the W-2 Forms provided by the employers is presented below. Dan and Freida use the cash method. Line Description Dan Freida Wages, tips, other compensation $74,000 $86,000 Federal income tax withheld 11,000 12,400 17 State income tax withheld 2,960 3,440 Freida sold a house on December 30, 2018, and will be paid a commission of $3,100 (not included in the $86,000 reported on the W-2) the January 10, 2019, closing date. Other income (as reported on 1099 Forms) for 2018 consisted of the following: Dividends on CSX stock (qualified) $4,200 Interest on savings at Second Bank 1,600 Interest on City of Corbin bonds 900 Interest on First Bank CD 382 Prize 7,000 The $382 from First Bank was original issue discount. Dan and Freida collected $16,000 on the First Bank CD that matured on Septembe 30, 2018. The CD was purchased on October 1, 2016, for $14,995, and the yield to maturity was 3.3%. During the year, Dan participated on a game show and won a cash prize of $7,000. In addition to the above information, Dan and Freida's itemized deductions included the following: Paid on 2018 Kentucky income tax $700 Personal property tax paid 600 Real estate taxes paid 1,800 Interest on home mortgage (Corbin S&L) 4,900 Cash contributions to the United Way 800 Sales tax from the sales tax table is $1,860. Dan and Freida made Federal estimated tax payments of $8,000. All members of the family had health insurance coverage for all of 2018. Dan and Freida do not wish to contribute to the Presidential Election Campaign. The Kentucky income tax rate is 4%. Required: Compute Dan and Freida's 2018 Federal income tax payable (or refund due). Use Form 1040 and Schedules 1, 5, B, E and the Qualified Dividends and Capital Gain Tax Worksheet to complete this tax return. If there is a tax overpayment, the Butlers would like a refund. If additional tax is due, assume no underpayment penalty applies. It may be necessary to complete the tax schedules before completing Form 1040. Enter all amounts as positive numbers. If an amount box does not require an entry or the answer is zero, enter "0". When computing the tax liability, do not round your immediate calculations. If required round your answers to the nearest dollar. Make realistic assumptions about any missing data. Use the Tax Rate Schedule provided. Do not use the Tax Tables.2018 Tax Rate Schedules Single-Schedule X Head of household-Schedule Z If taxable of the If taxable of the income is: But not amount income is: But not amount Over- over- The tax is: over- Over- over- The tax is: over- $0 $9,525 . . . . . . 10% $0 $0 $13,600 . . . . . . 10% $O 9,525 38,700 $952.50 + 12% 9,525 13,600 51,800 $1,360.00 + 12% 13,600 38,700 82,500 4,453.50 + 22% 38,700 51,800 82,500 5,944.00 + 22% 51,800 82,500 157,500 14,089.50 + 24% 82,500 82,500 157,500 12,698.00 + 24% 82,500 157,500 200,000 32,089.50 + 32% 157,500 157,500 200,000 30,698.00 + 32% 157,500 200,000 500,000 45,689.50 + 35% 200,000 200,000 500,000 44,298.00 + 35% 200,000 500,000 150,689.50 + 37% 500,000 500,000 149,298.00 + 37% 500,000 Married filing jointly or Qualifying widow(er)-Schedule Y-1 Married filing separately-Schedule Y-2 If taxable of the If taxable of the income is: But not amount income is: But not amount Over- over- The tax is: over- Over- over- The tax is: over- $0 $19,050 . . . . 10% $0 $0 $9,525 . . . . . 10% $0 19,050 77,400 $1,905.00 + 12% 19,050 9,525 38,700 $952.50 + 12% 9,525 77,400 165,000 8,907.00 + 22% 77,400 38,700 82,500 4,453.50 + 22% 38,700 165,000 315,000 28,179.00 + 24% 165,000 82,500 157,500 14,089.50 + 24% 82,500 315,000 400,000 64,179.00 + 32% 315,000 157,500 200,000 32,089.50 + 32% 157,500 400,000 600,000 91,379.00 + 35% 400,000 200,000 300,000 45,689.50 + 35% 200,000 600,000 161,379.00 + 37% 600,000 300,000 80,689.50 + 37% 300,000Filing status: Married filing jointly v Your first name and initial Last name Your social security number Daniel B. Butler 111-11-1112 Your standard deduction: None v If joint return, spouse's first name and initial Last name Spouse's social security number Freida C. Butler 123-45-6780 Spouse standard deduction: . Someone can claim your spouse as a dependent . Spouse was born Full-year health care before January 2, 1954 0 Spouse is blind . Spouse itemizes on a separate return or you were dual- Yes v coverage or exempt status allen (see inst.) Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign 625 Oak Street (see inst.) None v City, town or post office, state, and ZIP code. If you have a foreign address, attach Schedule 6. If more than four dependents, see Corbin, KY 40701 inst. and v here > o Dependents (see instructions): (2) Social security number (3) Relationship to you (4) v if qualifies for (see inst.): (1) First name Last name Child tax credit Credit for other dependents Gina Butler 123-45-6788 Child No v Yes "(Olfh"1046 (2018) vanier's. ana Freida d. Buter Phil 111-11-ff12 page 2 1 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . . 160,000 2a Tax-exempt interest 2a 900 Taxable interest 1,982 V Attach Form(s) W- 3a Qualified dividends 3a 4,200 b Ordinary dividends 3b 4,200 V 2. Also attach 4a IRAs, pensions, and 4a 46 Form(s) W-2G and annuities Taxable amount 1099-R if tax was 5a Social security benefits 5a Taxable amount 5h withheld. 6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line 22 7,000 . . . 6 173,182 V Adjusted gross income. If you have no adjustments to income, enter the amount from line 6; otherwise, subtract Schedule 1, line 36, from line 6 . 173,182 V Standard Standard deduction or itemized deductions (from Schedule A) . . . . . . . . . . . 24,000 Deduction for- Single or married Qualified business income deduction (see instructions) . . . . . . . . filing separately, 10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter -0- . . . 10 149,182 V $12,000 . Married filing 11 a Tax (see inst) 8000 X (check if any from: 1 0 Form(s) 8814 jointly or Qualifying 2 0 Form 4972 30 widow(er), $24,000 b Add any amount from Schedule 2 and check here . . . . . . . . . . . . . . . . . P 11 O X . Head of household, 12 a Child tax credit/credit for other dependents 24,000 X $18,000 b Add any amount from Schedule 3 and check here . . . . . . . . . .. . 12 12,000 X . If you checked 13 Subtract line 12 from line 11. If zero or less, enter -0- . . . 13 O X any box under Standard 14 Other taxes. Attach Schedule 4 . . . 14 deduction, see 15 Total tax. Add lines 13 and 14 . . . . 15 27,626 X instructions. 16 Federal income tax withheld from Forms W-2 and 1099 . . . . . . . 16 23,400 V 17 Refundable credits: a EIC (see inst.)_ b Sch 8812 c Form 8863 Add any amount from Schedule 5 8,000 17 8,000 18 Add lines 16 and 17. These are your total payments . . . . . . . . . . . 18 31,400 Refund 19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid . 19 O X 20a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here . . . . . 20a X