Using the information provided, prepare the 2017 federal tax return for Phil and Clara Holmes, including Form 1040, and any other applicable forms, schedules, or election statements.

1. The Holmes filed their 2016 federal and state tax returns on April 12, 2017. They paid the following additional 2016 taxes with their returns: Federal income taxes of $680 and state income taxes of $330.

2. The Holmes made timely estimated federal income tax payments of $1,600 each quarter during 2017. They also made estimated state income taxes of $470 each quarter. The Holmes made the federal and state fourth quarter estimated tax payments on December 31, 2017. They would like to receive a refund for any 2017 overpayment of tax.