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Frank and Mary Cumack are married and filing a joint Year 6 income tax return. During Year 6, Frank, age 63, was retired from government service and Mary, 55, was employed as a university instructor. In Year 6, the Cumacks contributed all of the support to Mary's father, Jacques, an unmarried French citizen and French resident who had no gross income. Assume the following are in effect for Year 6: * The maximum deduction for contributions to a traditional IRA by an individual at least age 50 is the lesser of $7,000, or 100% of compensation The first $50,000 of coverage for group-term life insurance paid by an employer can be excluded from an employee's gross income For items 1 through 10, enter the amount of income, loss, or adjustment to income that should be reported on page 1 of the Cumacks' Year 6 Form 1040, Individual Income Tax Return to arrive at the adjusted gross income for each separate transaction. Enter the amount in the associated cells. Enter all values as positive numbers. If a value is zero, enter a zero (0). Any information contained in an item is unique to that item and is not to be incorporated in your calculations when answering other items. 1. During Year 6, Mary received a $30,000 cash gift from her aunt. 2. Mary contributed $3,500 to her traditional Individual Retirement Account (IRA) on January 15, Year 6. In Year 6, she earned $60,000 as a university instructor. During Year 6, the Cumacks were not active participants in an employer's qualified pension or annuity plan. 3. In Year 6, the Cumacks received a $1,000 federal income tax refund. 4. During Year 6, Frank, a 50% partner in Diske General Partnership, received a $4,000 guaranteed payment from EB Diske for services that he rendered to the partnership that year. Ignore the effect of self-employment tax