Tracy M. Kidwell (SSN 433-33-3333) is single, 12 years old, and dependent on her parents. She resides at 600 S. Maestri Place, New Orleans, LA 70130. Tracy's only income is $9,000 of taxable interest, she does not itemize deductions, and she had no withheld - ings and made no estimated tax payments. Tracy's parents (Kelly S. and James R. Kidwell) are married, file jointly, and list Kelly's name first on their return (SSN 433-33 -1111). 

Prepare Forms 1040 and 8615 for Tracy for 2018. Assume any estimated tax penalty is zero.