Richard and Christine McCarthy have a 19-year-old son (born 10/2/2000; Social Security number 555-55-1212), Jack, who is a full-time student at the University of Key West. Years ago, the McCarthys shifted a significant amount of investments into Jack’s name. In 2019, Jack received Forms 1099-INT and 1099-DIV that reported the following: 

Tandy Corporation Bonds interest.................$11,300 

Tandy Corporation ordinary dividends..............3,400 

The dividends are not qualified dividends. In addition, Jack works part-time as a waiter in an upscale seafood restaurant in Miami, FL. His 2019 Form W-2 reported: 

Wages........................$12,800 

Federal withholding.....1,080 

In spite of his fairly large income, the McCarthys provide over 50 percent of his support and claim Jack as a dependent in 2019. Jack’s mailing address is 100 Duval Street, Apt. #B12, Key West, FL 33040. Richard’s Social Security number is 100-10-9090. Use Form 1040, Schedule B, Form 8615, and the Tax Computation Worksheet from the Form 8615 instructions to compute Jack’s 2019 income tax.