"As to learning it 4 times - it is still unclear.

Do you feel that you are the cop of the forum? Must you answer all queries? Let the matter drop."

Apparently, yes, Bob's bark is the loudest. It seems it finally got solved by Bob's posting of the 1040 instructions only 1 hour and 5 minutes after I posted that the answer is in the 1040 instructions.

And I lost count of how many times that was answered here; I think we are running out of counters, anyway, and hate to waste them.