Read each case carefully and, as determined in the Internal Revenue Code of Puerto Rico, identify the deductions, calculate the amount of deductions and what the determined contribution would be. and Use the return for the last taxable year available and its respective schedules as a reference. 

Case 1: Heriberto Ortiz Heriberto Ortiz is married. He and his wife file separate contributions. Heriberto works as a carpenter and earns an income of $35,000; His wife is a supervisor and I earn an annual salary of $26,000. We each paid $5,000 into an IRA. Heriberto is a veteran. His wife has a health condition and paid $4,000 in medical expenses. 

Case 2: Jonathan and Rosalina Bermudez Jonathan Bermudez is married to Rosalina Bermudez. They both work and earn $25,000 a year each. They had medical expenses of $8, 000 and paid a tithe of 10% of their gross salary; each has a $5,000 IRA. They made a contribution to the Red Cross of $2,000. . 

In both cases, determine the following: 

. In a separate document from the return, it explains what deductions are allowed to the taxpayer in each case and what is the amount of deductions. . Calculate how much is allowed to be deducted for medical expenses in each case. 

. Calculate the determined contribution. You must fill out the form to make the corresponding calculation. explains which are the deductions allowed to the taxpayer in each case and what is the amount of deductions. 

. Calculate how much is allowed to be deducted for medical expenses in each case. You must fill out the corresponding annex. 

. Calculate the determined contribution. You must fill out the form to make the corresponding calculation. explains what deductions are allowed to the taxpayer in each case and what is the amount of deductions. 

. Calculate how much is allowed to deduct for medical expenses in each case. You must fill out the corresponding annex. . Calculate the determined contribution. You must fill out the form to make the corresponding calculation