Tom (51) and Wendy (50) Lance are married. Their son, Ron (21), and daughter, Rhonda (21), lived with them all year long. The twins received more than 50% of their support from their parents. Ron is working for a landscaping firm. Rhonda is a fulltime student at Your State University. Tom’s wages were $35,249, and Wendy is unable to work. Rhonda earned $3,950 working at a summer job. Ron earned $5,800 for the year. Tom's taxable income on his return was $10,499.