(a Points TotAL - 1 poimt esom Dar. age 46 is a cinele dad. He was divorced in 2017 and has fully custedy of his two davaghters, ages 11 and 8 , who five with him ful time and for whom he provides all the support. Dan has the following transactions in 2022 . $76,000 wages $10,000 emplover paid health insurance \$2,500 unemployment payments. $3,500 unemplerm capital pain on investment property $4,000 long term capital loss on the sale of his motorcycle $7,000 for AGf deductions (alimony from his divarce) $12,500 itemized deductions Dan is a cash basis, calendar year taxpayer. A. What is Dan's gross income? 5 B. What are Dan's below-the-line deductions? S C. What is Dan's taxable income? $ D. What is Dan's tax liability? $ Durine 2022 shawn and Taylor sold a number of capital assets. They file jointly and had total taxable income SHORT ANSWER A4 (2 PONTS) of $153,000, which includes the following: - Colfectible gains $16,000 - Unrecaptured Section 1250 gains $18,000 - Other net long term capital gains $58,000