Use Worksheet 3.1, Use Worksheet 3.2. Henry Zhao graduated from college in 2014 and began work as a systems analyst in July 2014. He is preparing to file his income tax return for 2014 and has collected the following financial information for calendar year 2014:

Tuition, scholarships, and grants	$5,750
Scholarship, room, and board	1,850
Salary	30,250
Interest income	185
Deductible expenses, total	3,000
Income taxes withheld	2,600

EXHIBIT 3.3 Sample Tax Rate Schedules

Tax rates levied on personal income vary with the amount of reported taxable income and the taxpayer's filing status.

2014 Tax Rate Schedules

Schedule X-If your filing status is Single

If your taxable income is:		The tax is:
Over-	But not over-		of the amount over-
0	$9,075	_ _ _ _ _10%	$0
9,075	36,900	$907.50 + 15%	9,075
36,900	89,350	5,081.25 + 25%	36,900
89,350	186,350	18,193.75 + 28%	89,350
186,350	405,100	45,353.75 + 33%	186,350
405,100	406,750	117,541.25 + 35%	405,100
406,750	_ _ _ _ _	118,118.75 + 39.6%	406,750

1. Prepare Henry's 2014 tax return, using a $6,200 standard deduction, a personal exemption of $3,950, and the tax rates given in Exhibit 3.3. Which tax form should Henry use, and why?
3. Prepare Henry's 2014 tax return using the data in part a, along with the following information:

   IRA contribution	$5,000
   Cash dividends received	150

   Which tax form should he use in this case? Why?