John Q$.$ Public $($age $52)$ and his wife Karen $($age $49)$ file a joint return. They have three children: Elizabeth S$.$ Public $($age $24)$ who is a full$-$time law student at State Law School, Charles B$.$

Public $($age$19)$ who is a full$-$time student at State College, and William F$.$ Public $($age $15).$

Elizabeth earned $$3,000$ working part$-$time in a law firm during the year. She also received a scholarship of $$8,000$ which was used only to pay for her books and tuition. Charles earned $$4,000$ from a summer job. John and Karen provide over half the support for all three children. Karen's mother, Barbara J$.$ Jones $($age $75),$ resides in a nursing home. Barbara is legally blind. John and Karen provide over half of the support for Karen's mother. Barbara's only source of income was $$4,000$ in social security benefits. Both John and Karen are employed full time. Karen

paricipated in a retirement plan provided by her employer, but John did not. In addition to his

employment, John was self$-$employed as a consultant.

Address: $100$ Main Street Anywhere, IL $61100$

Other relevant information is as follows: