Elizabeth and Matthew Leon are Puerto Rico residents in their 40s who use the filing status Married Filing Jointly. During this tax year, Elizabeth earned $32,981 as an employee of the U.S. Department of Agriculture and Matthew earned $18,354 as the manager of a local restaurant.

Elizabeth is not sure which expenses are deductible. She gives you this list of expenses:

Expense	Amount
Real estate taxes	$1,897
Driver's license renewal	$30
Medical insurance premium	$1,989
Out of pocket doctor's fees	$1,875
Out of pocket dental expenses	$685
Veterinarian expenses	$300
Home mortgage interest	$8,761

The formula for calculating the allowable portion of a deduction is:

(Gross income subject to U.S. tax / Gross income from all sources) x
Deduction = Allowable portion of deduction ($32,981/$51,335= 0.6425)

Based on the facts given, compute the allowable portion of each itemized deduction and enter it on their Schedule A.

Click here to open Schedule A and complete lines 1, 3, 4, 6, 9, 10, 15, 16, 19, and 29.