Chad is divorced and has custody of Brett, his 14-year old son.
Chad’s ex-wife has custody of their daughter, Sara. During the
year, Chad incurs $3,000 for orthodontic work for Sara to correct a
severe overbite and $2,000 in unreimbursed medical expenses
associated with Brett’s broken leg. Chad also pays $900 in health
insurance premiums, which is withheld from is paycheck on a pre-tax
basis. Both Brett and Sara are covered under Chad’s medical
insurance plan. In addition, Chad incurs...