Chapter 7: Learning Activity Scenario-Tom and Karen Brown Complete a federal tax return for the Browns. Tom (age 69, DOB: 12/16/52, manager, SSN: 224-00-8893) and Karen Brown (age 56, DOB: 2/7/66, clerk, SSN: 234-00-1212) live at 4522 Gayton Road, Your City, Your State -Your Zip. Their Tom Jr. (age 17, DOB: 2/13/05, SSN: 400-00-0001), lives with them. Mr. and Mrs. Brown do not want to designate $3 to the Presidential Election Campaign Fund. son, The Browns itemized on their return last year and received a state refund of $98. They are not itemizing on this year's return. They won $100 in the lottery this year. The Brown family had health coverage for the entire year. See their financial statements on the following pages. The Browns did not receive any advance CTC payments, and they received $4,200 in EIP3 payments. Tom has a joint and survivor (beneficiary) pension plan. Beginning with January 2021, he started receiving payments from his pension every month for the entire year. It is the first year Tom received distributions. How much of Tom's pension is taxable? Does Tom have Social Security benefits that are taxable? How is Karen's withdrawal from her pension taxed? Does Tom or Karen's age affect the way the federal return is figured? List the types of income on this return.