Problem 10-37 (LO. 2, 3, 4, 5, 7, 8)

Bart and Elizabeth Forrest are married and have no dependents. They have asked you to advise them whether they should file jointly or separately in 2019. They present you with the following information:

	Bart		Elizabeth		Joint
Salary (Bart)	$38,000
Salary (Elizabeth)			$110,000
Interest income	400		1,200		$2,200
Deductions for AGI	2,400		14,000
Medical expenses	10,427		3,358
State income tax	900		11,800
Real estate tax					5,800
Mortgage interest					4,200
Unreimbursed employee expenses	1,200

If they file separately, Bart and Elizabeth will split the real estate tax and mortgage interest deductions equally.

If an amount is zero, enter "0". Do not round your intermediate tax computations but round your final tax answers to the nearest dollar. Round all other computations to the nearest dollar.

Complete the comparison table through AGI, then compute the total amount of the itemized deductions on the separate schedule before completing the remainder of the table.