Innocence Project Written Assignment

Provide answers to the following questions. Remember, to receive full credit you must answer each of the QUESTIONS OF THE CASE THAT FOLLOWS , along with the summary questions.

Case Name (1/2 Page): ___________________

1-In ONE complete sentence describe the crime that occurred in your own words, informed by the Innocence Project website or as found in your web-based research.

2-What is the status of the case? Has the person convicted of the crime been exonerated and if so, by what means?

3-Was human memory accurate or inaccurate in this case?

4-Be sure to describe evidence that you believe supports your position.

Summary Questions (1/2 Page):

1-Identify the goals of the Innocence Project.

2-Choose ONE of the cases you’ve already summarized. What features of the situation (i.e., memory for crime, investigation techniques used, reliance on psychological evidence or not) might have impacted the outcome of that case?

3-Be sure to reference information you learned in the lab.

4-Now, look back to the Eyewitness Memory Survey you took during lab. After learning more about false memories and the effect they can have in real-life situations, did any of your answers changes? Why or why not?

Nathan Brown was exonerated on June 25th, 2014 after serving nearly 17 years for an attempted rape that he did not commit. Brown was 23 years old when he was convicted, and was eventually exonerated on the basis of DNA evidence which excluded him from the perpetrator’s profile. The Crime In the early-morning hours of August 7th, 1997, a 40-year old white woman was walking through the courtyard of her apartment building when she was attacked from behind and thrown to the ground. The assailant bit the victim’s neck, ripped her dress open and took her purse before she was able to fend him off by striking him with her high heels, which she was carrying. The victim saw her assailant flee on a bike shortly after she reported the incident to a police officer who had been called by neighbors who heard the victim’s screams. Investigation and Trial The victim told police that she had been attacked by a black man who was wearing black shorts and no shirt. She also said the man had a very strong body odor. Although the victim believed her attacker lived outside of the apartment complex, a security guard for the complex directed police to Nathan Brown—one of the few black people living in the apartment complex. Police knocked on Brown’s door just minutes after the crime. He was in his bedroom wearing pajamas, rocking his young daughter to sleep. The officers conducted what is called a one-on-one “show-up,” a highly-suggestive identification procedure in which a single suspect is presented to the eyewitness at either the site of the arrest or near the site of the crime. Brown was told to get dressed. He changed out of his pajamas into black shorts and was taken outside to the victim who was waiting in a patrol car. Brown had no shirt on. The victim was asked to get out to take a closer look and to smell Brown, at which point she identified him as her assailant. Although Brown did not have strong body odor, but rather smelled of soap, she explained at trial that she believed he must have taken a shower and that meant he was her attacker. Brown went on trial on November 19, 1997. Brown’s mother retained a private lawyer to represent him. The lawyer, Frank J. Larre, met Brown for the first time on the day his trial was set to start. At trial, the victim claimed that she recalled seeing a tattoo with the letters “LLE” on the assailant’s chest. A police officer testified that the victim did not mention anything about the tattoo until after the show-up, during which Brown was shirtless, exposing his chest tattoo of the name “MICHELLE.” Brown testified in his own defense and told the jury that he was at home caring for his “fussy infant daughter” at the time of the crime. Despite the fact that four relatives who were at home with Brown that night testified as alibi witnesses, Brown was convicted in less than a day. He was sentenced to 25 years in prison without the possibility of parole for the crime of attempted aggravated rape. Post-Conviction Investigation Brown maintained his innocence throughout his 16 years in prison and contacted the Innocence Project to help prove his wrongful conviction. With the consent of the Jefferson Parish District Attorney’s Office, the Innocence Project conducted DNA testing of a stain on the shoulder of the victim’s dress where she was bitten. The stain tested positive for saliva and yielded a full male DNA profile that excluded Brown. This profile was consistent with male DNA found on three other areas of the dress, including the front where the assailant ripped it open. The profile was entered into the federal DNA database and there was a match to an offender convicted of a felony in Mississippi. The match was a black male who was 17 years old at the time of the crime and living within blocks of the apartment complex where the victim was attacked. The lack of preparation evident in Brown’s legal defense also contributed to his wrongful conviction. “Mr. Brown’s mother paid for an attorney who it appears did almost nothing to prepare for the trial,” said Emily Maw, director of the Innocence Project New Orleans. “Unfortunately we have seen that happen far too many times here in Louisiana. Of the 41 people who have been exonerated in Louisiana, more than two-thirds had less than effective defense lawyers.”

Problem-based Scenario –

Your client, Sonny Days Limited (Sonny Days) is a company involved in the manufacture and development of play equipment for parks, schools and other bodies such as local authorities, councils and community groups. Sonny Days was set up in Ireland five years ago with support from government grants for employment costs and capital equipment costs. The company’s employee numbers continue to expand from a starting base of 15 employees.

As external auditors to Sonny Days, your firm’s audit approach has been to carry out an interim audit approximately ten months into the company’s financial year; followed by the final audit, which generally commences six weeks after the year-end. As a newly appointed Audit Senior you have been given managerial responsibility for this assignment and are currently reviewing the audit papers which were prepared during the interim audit visit to Sonny Days.

You met with the Audit Manager for the interim audit and he has indicated to you that from his interim audit work on the payroll processing and accounting system, the system does not employ the full extent of controls, which are evident in other companies of similar size and complexity. He has copied for you comprehensive system notes which he prepared during the interim audit.

These notes are reproduced below:

“Sonny Days operates a number of payrolls, the largest of which is the “manufacturing” payroll which deals with approximately 40 employees. Manufacturing employees are paid a standard weekly wage for a 35-hour working week. However, overtime is worked by most employees and can significantly boost weekly earnings.

All manufacturing employees are required to account for their time on a daily basis. This process involves employees logging time spent on particular activities into keypads located throughout the factory. Production Supervisors provide hard copy information to

the Human Resources Department for those employees on leave and this is used to compare employees logged in against total manufacturing staff numbers. Any discrepancies should be followed up. However, this hasn’t been done for several months due to a backlog of work in the Human Resources Department in addition to Production Supervisors not providing the hard copy reports in a timely manner.

In addition, all employees complete time-sheets each week recording their standard and over-time hours. These are then forwarded to the Human Resources Department where they are manually entered into the payroll processing system. If a time-sheet is not received, the standard hours for the week are automatically generated by the system.

The payroll is then run and the payslips and automatically generated cheques are produced. These are given to the Production Supervisors who hold them for collection by the individual employees. The payroll system is integrated with the nominal ledger and it generates a payroll expense split into production and non production accounts in addition to a charge in the wages liability account and the creation of liabilities for net pay, statutory and voluntary deductions. The balance on the payroll liability account is expensed quarterly. There are no hard copy reports produced by the system.

The payroll programme uses both input hours and information sourced from the employees’ master file. The master file is updated regularly for new employees, changes to tax free allowances, new rates of pay, changes in voluntary deductions, etc. Changes are accumulated each week and processed by payroll department staff. Changes are stamped within the system and flagged with the Human Resources Department User I.D. and password which are common to all payroll staff. Changes are investigated if there are employee queries.

A separate payroll bank account is maintained and is funded by weekly transfers equal to total gross pay. All payroll related payments are made from this account.

Any balances outstanding on the various deduction accounts are written off as part of the process for preparing annual accounts each year. Any balance on the wages bank account is transferred back to the main bank account”.

Required:

(b) Sonny Days Ltd. maintains a separate bank account for its payroll expense. Identify and explain SIX (6) benefits that may be derived from using such a system?

COMP 251: Data Structures and Algorithms – Lab 4 Page 1 of 2 Lab 4: Implementing a Stack Using Linked List Implementation Objectives: The aim of this lab session is to make you familiar with using the linked list implementation in week3 and implement a stack using it. In this lab you will complete the partially implemented StackUsingLinkedList. Specifically, you will implement the following methods. • The default constructor: public StackUsingLinkedList() • public void push(AnyType x) • public AnyType pop() • public AnyType peek() • public boolean isEmpty() • public void makeEmpty() You are expected to use Java programming language in Eclipse IDE with EGit tool for completion of this lab exercise. You should upload your completed code repository (the complete parent folder of your work) as a zip file to the assignment in the Blackboard. Task 1: Preliminary Work for Setting up the Git Repository and Project 1. If you have not done already, set your name and email address as instructed in the Eclipse EGit Tutorial: Task 1: Initial Setup section. 2. Create a local Git repository (if one is not available in your eclipse environment). 3. Create a new Java project named Lab4_ (for example Lab4_300321321). 4. Add the newly created project to your local Git repository. (Instructions available in Eclipse EGit Tutorial - Task 2: Creating a New Java Project and Adding it to a New Repository) 5. Make sure the editing history of all the project files are tacked by Git (Add to Index, Instructions available in Eclipse EGit Tutorial - Task 2: Creating a New Java Project and Adding it to a New Repository) 6. Add the Java classes ListNode and SimpleLinkedList classes provided with the code in the week 3 to the new project. 7. Add the StackUsingLinkedList class provided with the Lab 4 to new project. 8. Make sure the editing histories of all the newly created files are tracked by Git by adding it to the index (Add to Index, Instructions available in Eclipse EGit Tutorial - Task 2: Creating a New Java Project and Adding it to a New Repository). 9. For each Java class, update the comments section to indicate that you updated the code. For this add you as the second author of code and include your email address. 10. Commit all the changes done up to this point. COMPUTER INFORMATION SYSTEMS COMP 251: DATA STRUCTURES AND ALGORITHMS COMP 251: Data Structures and Algorithms – Lab 4 Page 2 of 2 Task 2: Implement the Methods Important Considerations: In this lab, you are using the SimpleLinkedList class as a library and you are not allowed to make any changes to the class. You should be only making changes to the StackUsingLinkedList class. Note: If you understand the ideas discussed in week 4, you should be able to complete the implementation of the five methods in 15 minutes. 1. Implement the default constructor public StackUsingLinkedList()method in the StackUsingLinkedList class. The constructor should initialize the stack to an empty stack. 2. Implement the push method in the StackUsingLinkedList class. 3. Implement the pop method in the StackUsingLinkedList class. 4. Implement the peek method in the StackUsingLinkedList class. 5. Implement the isEmpty method in the StackUsingLinkedList class. 6. Implement the makeEmpty method in the StackUsingLinkedList class. 7. Make sure your code is commented and properly indented. 8. Commit code changes. Task 3: Implement Code Testing 1. Add a new class named Lab4Tester class to test your implementation of the stack. Your test class should test all the methods implemented in the class. 2. Make sure your code compiles and executes without any errors. 3. Test the new implementation using Lab4Tester class. 4. Commit code changes. Submission: Upload your code repository to the assignment (named Lab4) in the blackboard. The file should be named as follows. Code Repository: Create a zip file of your final code repository (the complete parent folder of your work) and name it as _Lab4_Code.zip (for example 300321321_Lab4_Code.zip)

you are the nurse working triage in the emergency department. this afternoon, a woman brings in her
father, K.B., who is 74 years old. the daughter reports that over the past year she has noticed her father has
progressively had problems with his mental capacity. these changes have developed gradually but seem
to be getting worse. at times he is alert and at other times he seems disoriented, depressed, and tearful.
He is forgetting things and doing things out of the ordinary, such as placing the milk in the cupboard and
sugar in the refrigerator. K.B. reports that he has been having memory problems for the past year and
at times has difficulty remembering the names of family members and friends. His neighbor found him
down the street 2 days ago, and K.B. did not know where he was. this morning he thought it was nighttime
and wondered what his daughter was doing at his house. He could not pour his own coffee, and he
seems to be getting more agitated. a review of his past medical history is significant for hypercholesterolemia
and coronary artery disease. He had a myocardial infarction 5 years ago. K.B.'s vital signs today are
all within normal limits.
1. What are some cognitive changes seen in a number of elderly patients?
2. You know that physiologic age-related changes in the elderly can influence cognitive
functioning. Name and discuss one.

3. For each behavior listed, specify whether it is associated with delirium (DL) or dementia (DM).
_____ a. Gradual and insidious onset
_____ b. Hallucinations or delusions
_____ c. A sudden, acute onset of symptoms
_____ d. Progressive functional impairment
_____ e. Inability to perform activities of daily living (ADLs)
_____ f. Incoherent interactions with others
_____ g. Possible wandering behavior
_____ h. Behavioral disorders that often worsen at night

4. Based on the information provided by the daughter, do you think K.B. is showing signs of
delirium or dementia? Explain.
5. You know that there are several types of dementia that result in cognitive changes. List two of
these types of dementia.
6. How can the level or degree of the dementia impairment be determined?
7. A number of diagnostic tests have been ordered for K.B. From the tests listed, which would
be used to diagnose dementia?
______ Mental status examinations
______ Toxicology screen
______ Mini-Mental State Examination
______ Electrocardiogram
______ Electroencephalogram
______ Complete metabolic panel
______ Complete blood count with differential
______ Thyroid function tests
______ Colonoscopy
______ Rapid plasma reagin (RPR) test
______ Serum B12 level
______ Bleeding time
______ Human immunodeficiency virus screening
______ Liver function tests
______ Vision and hearing evaluation
______ Magnetic resonance imaging (MRI)

After review of K.B.'s history and diagnostic test results, K.B. is diagnosed with Alzheimer's dementia. The
physician calls a family conference to discuss the implications with K.B. and his daughter.

8. What neuroanatomic changes are seen in individuals with Alzheimer's disease?
9. List at least three interventions you would plan for K.B.

K.B. is discharged and sees his primary care physician 2 days later. K.B. receives a prescription for donepezil
(Aricept) 5 mg PO per night. As you review the prescription with K.B.'s daughter, she tells you that she is
"excited" because she did not know there were medications that could cure Alzheimer's disease.
10. How do you respond?

Two weeks later, K.B.'s daughter calls the physician's office and states, "I realize that the Aricept will not
cure my dad, but there has been no improvement at all. Are we wasting our money?"
11. What is the best answer for her question?

12. K.B.'s daughter mentions that she has found him out in the front yard and once in the
neighbor's yard. What are some interventions that you can suggest to promote safety
for K.B.?

Vinnie is a professional road cyclist participating in the 2020 Giro d’Italia, a three-week race nearly 3,600 km in distance with some stages exceeding altitudes of 2,700 m above sea level (i.e., Stelvio Pass, Italy). As the newly hired head of the high-performance team, it is your responsibility to manage his preparation for the event. You must demonstrate to your team a fundamental understanding of physiology, the chronic adaptations expected from his training, and methods that could be implemented to improve the likelihood of success.

1)Your first job was to schedule a VO₂max test for Vinnie to examine his aerobic fitness. After repeating the assessment several weeks later after an intensive training block, you notice that VO₂max has dropped, but there has been an increase in VT₂. Please discuss why VO₂max decreased and what impact both changes will have on performance?

2)Out of interest, you decide to measure Vinnie’s gross mechanical efficiency during cycling (i.e., the ratio of work accomplished to energy expended). You determine that he is 21.9% efficient. Please explain what efficiency is a measure of, where does this value sit within normal efficiency data and why you are unlikely to see values much higher (e.g., 50%)?

3)Within the alveoli, the partial pressure of O₂ is reduced from that measured in the outside air (160 mmHg) to approximately 105 mmHg.

1. What three factors contribute to this reduction in P_AO₂?

What values do you expect to observe in PO₂ and P_AO₂ when Vinnie is cycling at the peak of Stelvio Pass (barometric pressure = 543 mmHg)?

What impact would the change in P_AO₂ have on Vinnie’s performance?

4)

The longest leg of the race is 228 km, during which energy intake is critical. Glycolysis and β-oxidation are processes that break down carbohydrates (i.e., glucose, sucrose, fructose) and fatty acids, respectively.

1. Individually, what is the total ATP yield from one molecule of glucose and one molecule of palmitate?
2. How did you reach these numbers (i.e., substrate yield and use)?

Based on what you know about the yield and speed of these two pathways, do you recommend Vinnie ingest glucose or fatty acids during the race? (Hint, remember the cross-over concept)

5)

You recommend that Vinnie performs altitude training as part of his preparation for the race, a training approach that is novel to him.

1. What physiological changes would you expect in the short (i.e., acute), and long-term (i.e., chronic)?
2. How will the physiological changes influence performance in the short (i.e., acute), and long-term (i.e., chronic)?

6)

During a casual chat with a sport scientist from another team, they suggest preparing “finish bottles” for the longer legs of the race. Along with a dose of painkillers, a “finish bottle” typically contains an ergogenic dose of caffeine (i.e., approximately 3 to 5 mg·kg^-1 of bodyweight).

1. As a sympathetic nervous system stimulant, what acute physiological changes will likely occur following caffeine ingestion at these doses?

Additionally, caffeine has a mild effect at mobilising free fatty acids. Please describe what is meant by mobilisation, and how this may influence performance

7)

Given that the average distance of each leg is 170.5 km in distance, and sometimes undulating in elevation, you understand that fatigue is inevitable. The energy depletion model of fatigue focuses around the concept that depleted substrates are just one source of fatigue, particularly observed in muscle glycogen and phosphocreatine stores.

1. As an aerobic event, why do you expect depletion in glycogen and phosphocreatine?
2. Why, specifically, is it crucial to replenish muscle glycogen stores prior to the next leg?

8)

As the event is soon approaching, parts of Hungary are experiencing a heatwave. Indeed, temperatures may exceed 32° Celsius during the first leg of the race leaving Budapest.

1. Will the ambient temperature have any impact on Vinnie’s performance?

In terms of thermoregulation, what physiological changes are likely to occur during this leg of the race?

Question 1:

1)_____ refers to the channels of distribution to final consumers; where and how the product is sold.
A-Price
B-Product
C-Place
D-Promotion

2)______ are the day to day running costs of a business organization, including insurance charges, loan repayments, cleaning office costs.
A-Indirect costs
B-Variable Costs
C-Direct Costs
D-Total Costs

3)Marketing involves______ consumer wants.
A-Anticipating, identifying, generating and satisfying
B-Anticipating, identifying, forecasting and expecting
C-Anticipating, forecasting, forseeing and expecting
D-Anticipation, identifying, generating and expecting

4)______ involves identifying and advertising a job vacancy:
A-Job Analysis
B-Recruitment
C-Staffing
D-Selection

5)______ provides information about a product to a consumer.
A-Pricing
B-Distribution
C-Informative advertising
D-Persuasive advertising

6)Which of the following is not true about the Decline stage of the product life cycle?
A-The product may be withdrawn from some outlets
B-Changes in tastes and the introduction of new products cause sales and profit decline.
C-Production may eventually stop
D-Changes in tastes and the introduction of new products cause sales and profit to increase.

7)______ is divided into several stages characterized by the sales revenue and profit generated by the product over time.
A-Product life cycle analysis
B-Product life cycle
C-Launch
D-Development

8)Which of the following is not among the financial rewards paid by the organizations?
A-Salaries
B-Free Medical insurance
C-Wages
D-Commission

9)______ involves choosing the right candidate to fill the vacancy.
A-Job Analysis
B-Selection
C-Staffing
D-Recruitment

10)The last stage of the product life cycle is ______:
A-Launch
B-Growth
C-Development
D-Extension

11)Change in consumer ______ and the amount of ______ between producers can affect the volume and value of different goods and services sold.
A-Competition, Demand
B-Demand, purchase
C-Competition, purchase
D-Demand, Competition

12)______ involves marketing communications using mass advertising media.
A-Below the line promotion
B-Personal selling
C-Direct marketing
D-Above the line promotion

13)If a small increase in the price of a product causes demand and total sales revenue to fall significantly then consumer demand for that product is ______:
A-Price elastic
B-Price inelastic
C-Improving
D-Increasing

14)______ is used to calculate the minimum level of output a business will need to produce and sell to cover its costs and to examine the impact that changes in costs, prices and sales could have on profits.
A-Breakeven Analysis
B-Breakeven level of output
C-Lean production
D-Factor substitution

15)A job description is used to produce a ______ listing the skills, qualifications, experience and personal qualities a person will need to do the job effectively.
A-Job Specification
B-Selection
C-Job Analysis
D-Recruitment

16)Average cost per unit is equal to ______:
A-Total output / Total Cost
B-Total Revenue / Total Cost
C-Total Cost / Total Revenue
D-Total Cost/ Total output

17)During the ______ stage, products, pricing strategies and promotions may be redesigned and re-launched to persuade consumers to continue buying the product because it has been improved.
A-Growth
B-Development
C-Launch
D-Extension

18)Which of the following is not among the methods used to improve productive efficiency?
A-Training employees
B-Improving the work environment
C-Punishing employees
D-Rewarding employees

19)Which of the following is not among the sales incentives that can be adopted by organizations when doing marketing?
A-Competitions
B-Personal selling
C-Money off coupons
D-BOGOF

20)Which of the following statements is correct?
A-None of the options
B-Changes in technology and government policy do not affect markets
C-Changes in technology and government policy can affect markets.
D-Changes in consumer demand do not affect the value of different goods and services sold.
21)______ refers to brand name and product image; advertising and other promotions to raise consumer awareness.
A-Promotion
B-Price
C-Product
D-Place

22)______ are normally one-off lump sums paid to employees who have performed well.
A-Bonus Payments
B-Employee share ownership
C-Commission
D-Profit Sharing

23)______ involves efforts to establish and maintain a good image for a company and its products with the general public.
A-Point of sale promotion
B-Public relations
C-Publicity
D-Personal Selling

24)_______ is that level of production which, if sold, will generate total revenue that will exactly equal total cost.
A-Break-even level of output
B-Average utilization
C-Economies of scale
D-Fixed cost

25)”Retail sales are highly price sensitive” is an example on organizational ______:
A-Strength
B-Threat
C-Weakness
D-Opportunity

Felton J. (SSN 322-95-1426, born 5/26/1973) and Mary I. Smith (SSN 236-09-2784, born 6/7/1976) are married and live at 22 Fancy Avenue, Richmond, VA 23240. Felton is a computer programmer and Mary is a school clerk. They have three children - Peter, Marie, and Martin. Felton and Mary provided all of the support for their children. Peter (SSN 091-46-5912), born 5/26/2000) is a full-time college student and worked at a pet store part-time where he earned $5,100. Marie (SSN 233-12-6464, born 2/10/2003) is a full-time high school student and worked at a supermarket earning $2,100. Peter and Marie had no other income. Martin (SSN 131-44-2687, born 7/4/2010) had no income.

The Smiths paid $3,200 to Genesis Learning Center for Martin’s after school program. The EIN is 20-6548732 and it is located at 35 Lilly Drive, Richmond VA 23241. They received ordinary interest of $59.40 from Bank of Richmond. Felton earned $31,200 and paid Federal Income tax of $2,260. Mary earned $20,400 and paid $986 in Federal Income Tax. In addition, they run a lawn mowing business that yielded gross receipts of $6,500 and had the following expenses: maintenance, $250; advertising, $75; supplies, $750; and fuel, $275. The business uses the cash basis for accounting purposes and the Smiths both materially participated in its operation.

The Smiths filed a joint return in 2016 and had itemized deductions of $13,850. Their 2016 state income tax deduction was $2,990. In 2017, the Smiths paid the following expenses:

Dental bills                                                                                           $ 415

Mortgage Interest                                                                                 $ 7,850

Real estate taxes                                                                                   $1,850

Home Insurance Premiums                                                                   $ 2,100

Medical bills                                                                                         $ 825

Hearing aid (Marie)                                                                              $ 225

Goodwill contribution (clothing FMV)                                                   $ 180

Toothpaste and other toiletries                                                               $ 115

Athletic club membership                                                                      $ 650              

Family health insurance                                                                        $1,350

Cash donated to a Church                                                                      $ 580

Prescription drugs                                                                                 $ 195

Personal property taxes                                                                         $ 405

Back brace (Peter)                                                                                $ 185

Junior Sluggers baseball league                                                             $ 20

Prepare the Smith’s Income Tax Return for 2019.

Martin S. Albert (Social Security number 111-11-1111) is 39 years old and is married to Michele R. Albert (Social Security number 123-45-6789). The Alberts live at 512 Ferry Road, Newport News, VA 23601. They file a joint return and have two dependent children, Charlene, age 17, and Jordan, age 18. Charlene’s Social Security number is 123-45-6788, and Jordan’s Social Security number is 123-45-6787. In 2016, Martin and Michele had the following transactions:

a. Martin received $120,000 in salary from Red Steel Corporation, where he is a construction engineer. Withholding for Federal income tax was $10,750. The amounts withheld for FICA taxes were as follows: $7,049 ($113,700 6:2%) for Social Security and $1,740 ($120,000 1:45%) for Medicare. Martin worked in Mexico from January 1, 2015, until February 15, 2016. His $120,000 salary for 2016 includes $18,000 he earned for January and one-half of February 2016 while working in Mexico.

b. Martin and Michele received $800 in qualified dividends on Green, Inc. stock and $400 interest on Montgomery County (Virginia) school bonds.

c. Martin received $2,300 interest from a Bahamian bank account.

d. Michele received 50 shares of Applegate Corporation common stock as a stock dividend. The shares had a fair market value of $2,500 at the time Michele received them, and she did not have the option of receiving cash.

e. Martin and Michele received a $1,200 refund on their 2015 Virginia income taxes. Their itemized deductions in 2015 totaled $14,000.

f. Martin paid $6,600 alimony to his former wife, Rose T. Morgan (Social Security number 123-45-6786).

g. Martin and Michele kept the receipts for their sales taxes paid of $1,100. h. Martin and Michele’s itemized deductions were as follows:

• State income tax paid and withheld totaled $5,100. • Real estate taxes on their principal residence were $3,700. • Mortgage interest on their principal residence was $2,500. • Cash contributions to the church totaled $2,800.

Part 1—Tax Computation Compute the Alberts’s net tax payable (or refund due) for 2017.