David and Darlene Jasper have one child, Sam, who is 6 years old. The Jaspers reside at 4639 Honeysuckle Lane, Los Angeles, CA 90248. David's Social Security number is 577-11-3311, Darlene's is 477-98-4731, and Sam's is 589-22-1142. David and Darlene's earnings and withholdings for 2012 are:

David: Earnings from Apple Company (office manager).....................$25,000

Federal income tax withheld.........................................................2,800

State income tax withheld.............................................................1,050

Darlene: Earnings from Rose Company (perfume tester) .....................$24,500

Federal income tax withheld..........................................................2,650

State income tax withheld.................................................................900

Their other income includes interest from Pine Tree Savings and Loan of $1,900. Other information and expenditures for 2012 are as follows:

Interest: On home acquisition mortgage............................................$11,125

Credit card...................................................................................925

Taxes: Property taxes on personal residence..........................................1,515

State income taxes paid in 2012 (for 2011) ............................................315

Contribution (with written acknowledgement) to church.............................410

Medical insurance..........................................................................475

Medical and dental expenses...........................................................2,800

Income tax return preparation fee paid in 2012.......................................200

Payment of union dues....................................................................225

Child care for Sam.......................................................................3,500

Required:

Complete the Jaspers' federal tax return for 2012. Use Form 1040, Schedule A, Schedule B, and Form 2441, on pages 6-47 through 6-51. Assume any other data you need.