#1. Sal Minela is unmarried. the following items relate to 2023.

-Wages $125,000. Federal tax withheld $18,500. NYS withheld $5,900.

-Paid 9700 real state tax on personal residence.

-Paid $5000 in mortgage interest and home acquisition debt.

-Donated $1,200 to qualified charities

-Paid $11,250 in medical expenses

Taxpayer is 66 years old and enjoy good vision.

Calculate:

-Adjusted gross income

-taxable income

-the 2023 individual federal income tax liability

-2023 refund or balance

#2. Same as above, Daughter, age 30 is a dependent (qualifying relative)