Frank and Dale Cumack are married and filing a joint income tax return. During the current year, Frank, age 63, was retired from government service and Dale, 55, was employed as a university instructor. In the current year, the Cumacks contributed all the support needed by Dale’s father, Jacques, an unmarried French citizen and French resident who had no gross income.

You will review brief statements for 6 transactions and identify for each the amount of income that should be reported on page 1 of the Cumack’s Form 1040—Individual Income Tax Return to arrive at the adjusted gross income for each separate transaction.