Rebecca and Walter Bunge have been married for 5 years. They live at 883 Scrub Brush Street, Apt. 52B, Las Vegas, NV 89125. Rebecca is a homemaker and Walt is a high school teacher. Rebecca’s Social Security number is 222-43-7690 and Walt’s is 700-01-0002. Walt’s earnings from teaching are:

Earnings from Las Vegas School Dist…………………………..       $50,000

Federal income tax withheld…………………………………….             5,000

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

The Bunges incurred the following expenses during their move from Maine to Nevada in January of 2014:

Cost of moving furniture………………………………………..              $4,300

Travel (3,166 miles at $0.235) ………………………………….                 744

Lodging en route………………………………………………...                      150

Meals en route……………………………………………………                         90

House-hunting trip before the move……………………………..            750

Walter’s previous job, as a high school teacher in Maine, was only 5 miles from his home. Rebecca was unemployed prior to the move. The Bunges own a ski condo in Utah. The condo was rented for 40 days during 2014 and used by the Bunges for 10 days. Pertinent information about the condo rental is as follows: 

Rental income……………………………………..                                    $6,000

Mortgage interest…………………………………                                    4,800

Homeowners’ association dues……………………                            2,000

Utilities…………………………………………….                                          1,000

Maintenance……………………………………….                                      2,800

Depreciation (assume fully depreciated) …………                               0

The above amounts do not reflect any allocation between rental and personal use of the condo. The Bunges are active managers of the condo.