Warner and Augustine Robins, both 33 years old, have been married for 9 years and have no dependents. Warner's Social Security number is 798-09-8526 and Augustine's Social Security number is 445-81-1423. They live at 638 Russell Parkway, Macon, GA 31207.Warner is the president of Dragon Lady Corporation located at 1670 Eisenhower Parkway, Macon, GA 31206. The Dragon Lady stock is owned 40 percent by Warner, 40 percent by Augustine, and 20 percent by Warner’s father. Warner’s Dragon Lady wages and income tax withholding for 2017 are:Earnings from Dragon Lady $151,900Federal tax withheld 8,000State tax withheld 3,970The Robins’ other income includes interest on a savings account at Georgia National Bank of $450.In April, Warner canceled a small certificate of deposit at Georgia National Bank and had to pay a $320 penalty on this early withdrawal of savings. During the year, Warner and Augustine paid the following amounts (all of which can be substantiated):Home mortgage interest $34,800Real estate taxes on personal residence 5,650General state sales tax 2,120Auto loan interest 4,800Medical insurance 10,400Income tax preparation fee 750Charitable contributions:A painting to the Macon Museum of Arts for exhibition (fair market value established by qualified appraisal) 34,555Church 2,600Tree Huggers Foundation (a qualified charity) 3,000Central Georgia Technical University 5,000Safe-deposit box 300The tax basis for the donated painting is $25,000 and the painting has been owned by Warner and Augustine for 5 years. Dragon Lady does not cover health insurance for its employees. In addition to Warner and Augustine’s health insurance premiums shown above, Augustine required surgery which cost $6,720 for which only $3,100 was covered by insurance. Warner had to drive Augustine 300 miles each way to a surgical center. On January 1, 2017, Warner sold land to Dragon Lady Corporation for $75,000. He acquired the land 5 years ago for $160,000. No Form 1099-B was filed for this transaction. Dragon Lady Corporation does not have a qualified pension plan or Section 401(k) plan for its employees. Therefore, Warner deposited $11,000 ($5,500 each) into traditional IRA accounts for Augustine and himself (neither are covered by a qualified plan at work).Required: Complete the Robins’ federal tax return for 2017. Use Form 1040, Schedule A, Schedule B, Schedule D, and Form 8949 to complete this tax return. Make realistic assumptions about any missing data and ignore any alternative minimum tax. Do not complete Form 8283, which is used when large noncash donations are made to charity.