$2$B$.$

Carl Conch and Mary Duval are married and file a joint return. Carl works for the Key Lime Pie Company and Mary is unemployed after losing her job in $2020.$ Carl$$s birthdate is June $14,1976$ and Mary$$s is October $2,1976.$ Carl$$s earnings are reported on the following Form W$-2$:

Carl and Mary received the following Form $1099$:

Mary is divorced and she pays her ex$-$husband $($Tom Tortuga$)$ child support. Pursuant to their January $12,2018$ divorce decree, Mary pays Tom $$500$ per month in child support. All payments were made on time in $2021.$

In June $2021,$ Mary$$s father gave her a cash gift of $$75,000.$

Mary also received unemployment compensation as shown on the following Form $1099-$G:

Mary won a $$600$ prize in a women$$s club raffle in $2021.$ No income tax was withheld from the prize.

The Key Lime Pie Company provides Carl with a company car to drive while he is working. The Company spent $$6,475$ to maintain this vehicle during $2021.$ Carl never uses the car for personal purposes. The Key Lime Pie Company also provides a cafeteria for all employees on the factory premises. Other restaurants exist in the area and so Carl is not required to eat in the cafeteria, but he typically does. The value of Carl$$s meals is $$650$ in $2021.$

Carl and Mary received a $$2,800$ EIP in $2021.$

Required: Complete Carl and Mary$$s federal tax return for $2021$ on Form $1040$ and Schedule $1.$