Dan and Maureen file a joint income tax return for 2015. They have two dependent children, ages 7 and 9. Together they earn wages of $152,000. They also receive taxable interest income of $8,000 and interest on City of Los Angeles bonds of $12,000. During 2015, they received a state income tax refund of $3,000 relating to their 2014 state income tax return on which they itemized deductions. Their expenses for the year consist of the following:
Calculate Dan and Maureen's tentative minimum tax liability assuming an exemption amount of $83,400, before any phase-outs. Show your calculations. 
Definitions:
Sleep Quality
A measure of how well one sleeps, considering factors such as duration, latency, frequency of disturbances, and feelings upon waking.
Sleep Cycles
The patterns of alternating REM (rapid eye movement) and non-REM sleep that occur cyclically throughout a typical sleep period, affecting overall sleep quality and health.
Siesta Cultures
Societies or communities where taking a midday nap or rest is a common and valued practice.
Midday Napping
A short sleep taken during the day, particularly around the middle of the day, to rest and rejuvenate.
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