Use the following information to prepare the joint income tax return of Frank and Sandra Anderson. Use Form 1040, Schedule A, Form 2106 and Form 2441.

Frank (48 yrs old) is employed as a customer representative. Sandra (51 yrs old) is employed as a computer operator. Three children, 9, 11 & 14 whom they fully support. Joint tax return. Neither elects to have $3 go to the Presidential Election campaign fund. Details of their salaries and withholdings, are as follows:

Frank: Gross Wages State Income Tax Withheld Federal Income Tax Withheld Social Security Tax - $56500 $1,792 $2100 $3505

Medicare Tax Withheld

$819

Sandra: Gross Wages State Income Tax Withheld Federal Income Tax Withheld Social Security Tax

- $40,343 $1087 $980 $2501

Medicare Tax Withheld

$585

Frank's employer provides him with full family health care coverage as a tax-free employees benefit. Part of Frank's compensation package includes group-term life insurance equal to 75% of his annual salary. The cost to the company for the premium was $240. During the year, Frank received a $6,600 business travel expense reimbursement from his employer, which was not included on his Form W-2. By agreement with his employer, none of the allowance was for meals or entertainment. Frank must make an adequate accounting of his expenses to his employer and return any excess reimbursements. His daily business journal disclosed that from January 2 (the date of purchase) through December 31, he drove his own automobile 29,151 miles, of which 13,515 were work-related. Frank's average roundtrip commuting distance is 6 miles, and his commuting miles total 1,440 for the year. Sandra belongs to a car pool and drives to work every fourth week. The family uses her car on vacations. Since Frank dislikes keeping records, he uses the standard mileage rate to determine his car expense deduction. His substantiated business expenses are as follows:

Travel expense, excluding meals, entertainment, and car expenses

$2,168

Parking fees

$210

Meals and entertainment

$560

Miscellaneous expenses

$91

In August, Sandra earned $400 of interest when she cashed in a certificate of deposit from State Bank. The Middleton Farmers Bank credited $300 of interest to the Andersons' joint savings account during the year. The Andersons overpaid their 2015 state income taxes by $142. They received their refund in June. The Andersons' itemized deductions exceeded the standard deduction by $2,300 last year.

Since they both work outside the home, they are unable to be there when their children return home from school. This year the Andersons paid a neighbor, Gloria Dryden (SSN 992-31-4270), $4,100 to care for Mandy (9 yrs old) and Charles (11 yrs old) in her home after school hours and during the summer vacation period while the Andersons were at work.

During the year, Sandra received unemployment compensation of $5,000. Frank is covered by a qualified pension plan at work; Sandra is not. The Andersons are interested in contributing to their respective traditional IRAs the maximum that they can deduct on their 2015 tax return. Both contributions take place before April 15, 2016.

Cancelled checks, receipts and paid bills support the following expenditures

Orlo T Miller MD (not covered by insurance)

$818

Qualified stop smoking program for Sandra

175

Alex B Kramer DVM (treatment of Fritz, the Anderson's dog)

168

Life insurance premiums on Frank's life (Sandra is the beneficiary)

1,200

Kathryn R Smith, dentist (not covered by insurance)

459

Weight loss programs for Frank (cosmetic purposes)

180

Martin R Jones optometrist (not covered by insurance)

50

Eyeglasses for Mandy (9 yrs old, not covered by insurance)

175

Driver's license renewal for Sandra

32

Fishing license for Frank

12

Credit card interest

275

Home mortgage interest on the main home

5,690

Real Estate taxes om the main home

2,851

Trash pickup fees

120

Home repairs and improvements

620

Homeowner's insurance

500

General sales taxes paid during the year

572

State excise taxes

98

Cash gift to First Unity Church (with receipt)

2,200

Value of Frank's time volunteered to the Girl Scouts

300

Political contributions

50

Bingo and lottery tickets

260

Rental for safe deposit box to store investment items

47

Legal fees paid for preparation of the Anderson's personal wills

875

In addition, on April 24, 2015, the Andersons paid $600 to Homer P Gill for preparation of their 2014 tax return.

When Frank's father died on Christmas day, Frank inherited his father's savings account The account balance was $20,000.

In March, Sandra's best friend, Nancy, moved to Sweden. Nancy's 17 yr old daughter, Inga, stayed with the Andersons for the rest of the year. Inga has a part-time job after school and earned $4,120. The Andersons provided over half of Inga's support.