On April 3, Mr. and Mrs. BR traveled to Japan. They made the trip because their son,

Question:

On April 3, Mr. and Mrs. BR traveled to Japan. They made the trip because their son, who lives in Tokyo, was injured in an accident and needed their care. After nursing their son back to health, they returned home on June 11. On June 17, Mrs. BR mailed their delinquent Form 1040 and remitted the $18,262 balance of tax due with the return.