Lance and Wanda Dean are married. Lance works for the convention bureau of the local Chamber of Commerce, while Wanda is employed part-time by a law firm as a paralegal.

During 2011, the Deans had the following receipts:

Salaries ($60,000 for Lance, $41,000 for Wanda)....................$101,000
Interest income-
City of New York general purpose bonds $1,000
Ford Motor Company bonds 1,100
Ally Bank certificate of deposit 400 2,500

Child support payments from John Allen 7,200
Annual gifts from Lance's parents 26,000
Settlement from Roadrunner Touring Company 90,000
Lottery winnings 600
Federal tax refund (for tax year 2010) 400

Wanda was previously married to John Allen. When they divorced several years ago, Wanda was awarded custody of their two children, Penny and Kyle. Under the divorce decree, John was obligated to pay alimony and child support - the alimony payments were to terminate if Wanda remarried.

In July, while going to lunch in downtown Queens, Wanda was injured by a tour bus. As the driver was clearly at fault, the owner of the bus, Roadrunner Touring Company, paid her medical expenses (including a one-week stay in a hospital). To avoid a lawsuit, Roadrunner also transferred to her $90,000 in settlement of the personal injuries she sustained.

The Deans' household includes the following, for whom they provide more than half of the support:

Lance Dean (age 42)
Wanda Dean (age 40)
Penny Allen (age 19)
Kyle Allen (age 17)
Wayne Boyle (age 70)

Penny graduated from high school on May 9, 2011 and is undecided about college. During 2011, she earned $8,500 (placed in a savings account) playing a harp in the lobby of a local hotel. Wayne is Wanda's widower father who died on January 10, 2011. For the past few years, Wayne qualified as a dependent of the Deans.

Determine the Federal income tax for the Deans on a joint return.