Doug Jones timely submitted his 2017 tax return and elected married filing jointly status with his wife Darlene. Doug and Darlene did not request an extension for their 2017 tax return. Doug and Darlene owed and paid the IRS $124,000 for their 2017 tax year. Two years later, Doug (Now divorced) would like to amend his return and claim married filing separate status. By changing his filing status, Doug wants a refund for an overpayment for the tax year 2017 (he paid more tax in the original joint return than he owed on a separate return). Explain why Doug can or cannot do this.

Lavage rapide is a canadian company that owns and operates a large automatic car wash facility near montreal. the following table provides data concerning the company’s costs: fixed cost per month cost per car washed cleaning supplies $ 0.70 electricity $ 1,400 $ 0.07 maintenance $ 0.15 wages and salaries $ 4,900 $ 0.30 depreciation $ 8,300 rent $ 1,900 administrative expenses $ 1,400 $ 0.03 for example, electricity costs are $1,400 per month plus $0.07 per car washed. the company expects to wash 8,000 cars in august and to collect an average of $6.50 per car washed. the actual operating results for august appear below. lavage rapide income statement for the month ended august 31 actual cars washed 8,100 revenue $ 54,100 expenses: cleaning supplies 6,100 electricity 1,930 maintenance 1,440 wages and salaries 7,660 depreciation 8,300 rent 2,100 administrative expenses 1,540 total expense 29,070 net operating income $ 25,030 required: calculate the company's revenue and spending variances for august.