You are a tax professional and have been asked to complete a tax return for new client Kenji and Suki Takahara. The Takaharas are married, rent a home, and have two young children in day care. Kenji is employed as a lawyer and Suki as an engineer. They are still paying on their student loans, but they donate to charity. Suki also contributes $5,000 to a day care flexible spending account. They will claim the standard deduction. The Takaharas provide documentation you request during their interview. To properly prepare this income tax return, you will need to apply the appropriate tax laws, regulations, and codes