Use the following additional information to complete the tax return:

Dan and Cheryl's last name is Meyer.

If the Meyers have a refund, have the entire amount refunded.

Dan's commissions were $150,000 instead of $125,000.

Change federal estimated tax payments to $26,000 instead of $24,000 and state estimated taxes to $2,500 instead of $2,200.

They made $11,000 in cash charitable contributions instead of $9,000.

For Schedule D:

• Assume the STCL was from Intel stock originally purchased on 1/4/19 for $12,000 and sold on 3/1/19 for $4,200.
• Assume the LTCG was from the sale of Google, Inc. stock originally purchased on 7/19/14 for $10,100 and sold on 10/1/19 for $15,000.
• Assume the LTCL was from the sale of Yahoo, Inc. stock originally purchased on 1/30/16 for $48,200 and sold on 11/2/19 for $45,000.

Assume the charitable donation of GE stock was to the United Way. It was donated on 9/5/19 and was originally purchased on 4/17/12.

Schedule C:

• Dan uses the cash method.
• Assume one-third of the tax preparation fees are allocable to Dan's business.
• The Taxpayers' house is 3,000 square feet.
• The vehicle was placed in service on 12/31/17.
• Answer "yes" to items 45-47b on page 2.

Use the 2019 tax forms (locate tax forms on http://www.irs.gov/).