Devon and Kimberly are married and file a joint return. They have scheduled their tax appointment with Andrea, their tax preparer. After a brief review of the documents and discussion with Devon and Kimberly, Andrea determined that they need to file a Schedule 1 (Form 1040) this year. The information they brought includes a W-2 for Devon with wages of $49,200, a W-2 for Kimberly with wages of $52,100, ordinary dividends of $850, jury duty pay of $202, an taxable interest of $300, and a copy of last year’s tax form. Based on the information provided, why is Schedule 1 (Form 1040) required this year? a. The total income is over $100,000. b. The interest of $300. c. The ordinary dividends of $850. d. The jury duty pay of $202.