John Williams (age 42) is a single taxpayer, and he lives at 1324 Forest Dr., Reno, NV 89501. His Social Security number is 555-94-9358. John's earnings and withholdings as the manager of a local casino for 2013 are:

Earnings from the Lucky Ace Casino............................................$195,000

Federal income tax withheld.........................................................32,000

State income tax withheld...................................................................0

John's other income includes interest on a savings account at Nevada National Bank of $13,075.

John pays his ex-wife $4,000 per month. When their 12-year-old child (in the wife's custody) reaches 18, the payments are reduced to $2,800 per month. His exwife's Social Security number is 554-44-5555.

During the year, John paid the following amounts (all of which can be substantiated):

Credit card interest........................................................................1,760

Auto loan interest..........................................................................4,300

Auto insurance................................................................................900

Property taxes on personal residence....................................................6,200

State and local sales taxes actually paid during 2013.................................4,000

Blue Cross health insurance premiums...................................................1,800

Other medical expenses......................................................................790

Income tax preparation fee..................................................................900

Charitable contributions:

Boy Scouts.....................................................................................800

St. Matthews Church.........................................................................300

U. of Nevada (Reno) Medical School.................................................30,000

Nevada Democratic Party.......................................................................250

Fund-raising dinner for the Reno Auto Museum (value of dinner is $50)............100

John also received the following Form 1098:

In July 2013, someone broke into Bea's house and stole a diamond ring. The diamond ring had a fair market value of $10,000 and a tax basis to Bea of $7,600. The ring was uninsured.

Required:

Complete Bea's federal tax return for 2013. Use Form 1040, Schedule A, Schedule B, and Form 4684, from Pages 5-55 through 5-59 to complete this tax return. Make realistic assumptions about any missing data.