Bea Jones (age 32) moved from Texas to Florida in December 2014. She lives at 654 Ocean Way, Gulfport, FL 33707. Beas Social Security number is 466-78-7359 and she is single. Her earnings and income tax withholding for 2015 for her job as a manager at a Florida shrimp-processing plant are:

Earnings from the Gulf Shrimp Co.	$42,175
Federal income tax withheld	7,800
State income tax withheld	0

Beas other income includes interest on a savings account at Beach National Bank of $2,175 and $620 per month alimony from her ex-husband.

During 2015, Bea paid the following amounts (all of which can be substantiated):

Home mortgage interest	$9,600
Auto loan interest	2,300
Property taxes on personal residence	3,233
Unreimbursed hospital bills	3,250
Doctor bills	2,564
Other medical expenses	720
Income tax preparation fee	600
Job-hunting expenses	925
Union dues	800

In July 2015, someone broke into Beas house and stole a diamond ring. The diamond ring had a fair market value of $11,000 and a tax basis to Bea of $7,700. The ring was uninsured.

Required:Complete Beas federal tax return for 2015. UseForm 1040, Schedule A, Schedule B, andForm 4684, to complete this tax return. Make realistic assumptions about any missing data.

John Fuji (age 37) moved from California to Washington in December 2014. He lives at 468 Cameo Street, Yakima, WA 98901. Johns Social Security number is 571-78-5974 and he is single. His earnings and income tax withholding for 2015 for his job as a manager at a Washington apple-processing plant are:

Earnings from the Granny Smith Apple Co.	$75,400
Federal income tax withheld	9,100
State income tax withheld	0

Johns other income includes interest on a Certificate of Deposit at Braeburn National Bank of $1,304. Also, he paid $610 per month alimony to his ex-wife (Dora Fuji, Social Security number 573-79-6075).

During 2015, John paid the following amounts (all of which can be substantiated):

Home mortgage interest	$8,375
Auto loan interest	1,575
Credit card interest	655
Property taxes on personal residence	2,650
Unreimbursed hospital bills	5,250
Doctor bills	2,550
Other medical expenses	760
Income tax preparation fee	500
Job-hunting expenses	925
Cash charitable donation to the Jonagold Research Center	500

In July 2015, someone broke into Johns house and stole a coin collection. The collection had a fair market value of $11,500 and a tax basis to John of $4,730. The collection was uninsured.

Required:Complete Johns federal tax return for 2015. UseForm 1040, Schedule A, Schedule B, andForm 4684to complete this tax return. Make realistic assumptions about any missing data.