BAKER (qualified surviving spouse) Baker just retired a year ago, so this is his first tax return without a W-2 form. He's a qualified surviving spouse (he can still file as married). He's also confused, especially since his property incurred damage from a flood last year. ADJUSTMENTS Bank interest received: $316.08 Stock dividends received: $499.05 Loss from sale of stock: $4166.82 IRA distributions taken: $19422.88 403(b) plan distributions taken: $58412.13 Social Security benefits received: $14655.30 POSSIBLE DEDUCTIONS Mortgage interest repaid: $5912.93 Property tax paid: $16718.34 Donations: $400 Uninsured property loss from flood: $21503.75 CREDITS Residential Energy Credit: $7000 Calculate Baker's federal income tax owed.