Comprehensive Problem 5-1

John Williams (birthdate August 2, 1976) is a single taxpayer. John's earnings and withholdings as the manager of a local casino for 2019 are reported on his Form W-2 (see separate tab).

John received Form 1098 from the Reno Bank & Trust (see separate tab).

John's other income includes interest on a savings account at Nevada National Bank of $13,691.

John pays his ex-wife, Sarah McLoughlin, $3,900 per month in accordance with their February 12, 2013 divorce decree. When their 12-year-old child (in the ex-wife's custody) reaches the age of 18, the payments are reduced to $2,800 per month. His ex-wife's Social Security number is 554-44-5555.

In 2019, John purchased a new car and so he kept track of his sales tax receipts during the year. His actual sales tax paid is $3,700, which exceeds the estimated amount per the IRS tables.

John participates in a high-deductible health plan and is eligible to contribute to a health savings account. His HSA earned $75 in 2019.

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

Credit card interest$1,760

Auto loan interest4,300

Auto insurance900

Contribution to IRA6,000

Property taxes on personal residence2,700

Contributions to HSA2,850

Income tax preparation fee900

Charitable contributions (all cash):

Boy Scouts1,350

St. Matthews Church3,100

University of Nevada (Reno) Medical School27,000

Nevada Democratic Party250

Fund-raising dinner for the Reno Auto Museum100

(value of dinner is $25)

Gift to Charity: Line 11 on Schedule A is?