Determine which of Schedules $1$ through $3$ the$$ taxpayer$($s$)$ will file with Form $1040$ for each$$ case:

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Part $1$

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Form $1040$ schedule filed

a$.$

Abby and Bert are married, file a joint tax return, and have two qualifying children $($ages $4$ and $8).$ Their only income is $$70,000$ of salaries and wages, from which $$4,500$ of federal income taxes are withheld. They claim the standard deduction and child care credit.

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b$.$

Celeste is a full$-$time college student and a qualifying child of her parents. Her only income is $$7,500$ of wages from a part$-$time job. She claims the standard deduction.

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c$.$

Donna and Ernie $($ages $64$ and $67)$ are married, file a joint tax return, and have no dependents. Donna receives a $$125,000$ salary for the year, and Ernie receives $$45,000$ of taxable pension benefits. Federal income taxes of $$30,000$ are withheld. Donna and Ernie have $$10,000$ of qualified dividends and a $$4,000$ long$-$term capital gain from their investments. They claim itemized deductions rather than the standard deduction.

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d$.$

Fiona is age $12$ and a dependent of her parents. Her only income is $$25,000$ of taxable interest from bonds she inherited from a grandparent. She made $$3,100$ of estimated tax payments.

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