John and Sandy Ferguson got married eight years ago and have a seven-year old daughter Samantha.

John and Sandy Ferguson got married eight years ago and have a seven-year old daughter Samantha. In 2013, John worked as a computer technician at a local university earning a salary of $52,000, and Sandy worked part-time as a receptionist for a law firm earning a salary of $29,000. John also does some Web design work on the side and reported revenues of $4,000 and associated expenses of $750. The Fergusons received $800 in qualified dividends and a $200 refund of their state income taxes. The Fergusons always itemize their deductions and their itemized deductions were well over the standard deduction amount last year.The Fergusons reported making the following payments during the year: