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Dan and Cheryl are married, file a joint return, and have no children. Dan, age 45, is a pharmaceutical salesman and Cheryl, age 42, is a nurse at a local hospital. Dan is paid according to commissions from sales; however, his compensation is subject to withholding of income and payroll taxes. He also maintains an office in his home as the pharmaceutical company does not have an office in Nashville and when he is not traveling, Dan operates his business from his home office. During 2016, Dan earned total compensation from his job of $125,000, on which $18,000 of federal income taxes were withheld, $7,347 of OASDI, and $1,813 of Medicare taxes. State income taxes of $4,000 were withheld. Cheryl earned a salary during 2016 of $45,400, on which federal taxes withheld were $4,000, OASDI of $2,815, and Medicare taxes of $658. During 2016, Dan and Cheryl had interest income from corporate bonds and bank accounts of $1,450 and qualified dividends from stocks of $5,950. Dan also actively trades stocks and had the following results for 2016:

LTCG $4,900
LTCL (3,200)
STCG 0
STCL (7,800)
He had no capital loss carryovers from previous years. Dan does a considerable amount of travel in connection with his job. He uses his own car and is reimbursed $0.30 per business mile. During 2016, Dan drove his car a total of 38,000 miles, of which 32,000 were business related. He also had business-related parking fees and tolls during the year of $280. Dan uses the mileage method for deducting auto expenses. Dan also had the following travel expenses while away from home during the year:

Hotel $4,200
Meals $820
Entertainment of customers $1,080
Tips $100
Laundry and cleaning $150
Total $6,350

Dan was reimbursed for the travel expenses by his employer, pursuant to an accountable plan, in the amount of $5,080

Please answer the following Data?

1. Recognized capital gain or loss

2. Schedule A medical expenses after all limitations applied

3. Schedule A taxes (excluding home office, if any)

4. Total office-in-home expenses before any AGI limitation

5. Home-in-office depreciation included in total office-in-home expenses before any AGI limitation

6. Travel expenses included in employee business expenses before any AGI limitation

7. Automobile expenses, parking, and tolls included in employee business expenses before any AGI limitation

8. Schedule A charitable contribution

9. AGI

10. Taxable income

11. Tax on qualified dividends

12. Total federal income tax liability

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