Devon and Kimberly are married and file a joint return. They have scheduled their tax appointment with Andrea, their tax preparer. After a brief review of the documents and discussion with Devon and Kimberly, Andrea determined that they need to file a Schedule 1(Form 1040) this year. The information they brought includes a W-2 for Devon with wages of$49,200, a W-2 for Kimberly with wages of $52,100, ordinary dividends of $850, jury duty pay of $202, and taxable interest of $300, and a copy of last years tax form. Based on the information provided, why is Schedule 1 (Form 1040) required this year?