1. Tony Prendergast is single and has two children, Allen and Lee Ann, from his previous marriage. Allen lives with Tony, with occasional visits to his mom, Wanda, and Tony provides more than half of Allens support. Allen graduated from high school in December 2019 and began attending college in January 2020. As a straight-A high school student, Allen received a merit scholarship that covers the cost of his entire tuition, fees, books, and supplies, for a total of $40,000, at a nearby private university. Over the summer, Allen earned $1,000 working at an internship with an accounting firm. He also earned $300 of interest income. Lee Ann lived with Wanda for all of the current year, with occasional visits to her dad, Tony. Wanda provides more than half of Lee Ann's support. Tony pays alimony of $400 per month to Wanda based on their divorce decree, which was entered in 2006. The payments are to continue until Lee Ann reaches age 18, when they will be reduced to $250. Lee Ann is a full time high school student and does not work. Tony's birthday is May 31, 1971. Allen's birthday is October 5, 2001. Lee Ann's birthday is December 1, 2005. Tony uses the cash method of accounting and a calendar year for reporting. Tony prefers to report any kiddie tax on his tax return. What is the net Form W-2 wages?