Alice J$.$ and Bruce M$.$ Byrd are married taxpayers who file a joint return. Their Social Security numbers are $123-45-6784$ and $111-11-1113,$ respectively. Alice's birthday is September $21,1975,$ and Bruce's is June $27,1974.$ They live at $473$ Revere Avenue, Lowell, MA $01850.$ Alice is the office manager for Lowell Dental Clinic, $433$ Broad Street, Lowell, MA $01850($Employer Identification Number $98-7654321).$ Bruce is the manager of a Super Burgers fast$-$food outlet owned and operated by Plymouth Corporation, $1247$ Central Avenue, Hauppauge, NY $11788($Employer Identification Number $11-1111111).$

The following information is shown on their Wage and Tax Statements $($Form W$2)$ for $2022.$

Line Description Alice Bruce

$1$ Wages, tips, other compensation $$58,000$ $$62,100$

$2$ Federal income tax withheld $4,5005,300$

$3$ Social Security wages $58,00062,100$

$4$ Social Security tax withheld $3,5963,850$

$5$ Medicare wages and tips $58,00062,100$

$6$ Medicare tax withheld $841900$

$15$ State Massachusetts Massachusetts

$16$ State wages, tips, etc. $58,00062,100$

$17$ State income tax withheld $2,9503,100$

The Byrds provide over half of the support of their two children, Cynthia $($born January $25,1998,$ Social Security number $123-45-6788)$ and John $($born February $7,2002,$ Social Security number $123-45-6780).$ Both children are full$-$time students and live with the Byrds except when they are away at college. Cynthia earned $$6,200$ from a summer internship in $2022,$ and John earned $$3,800$ from a part$-$time job. Both children received scholarships covering tuition and materials.

During $2022,$ the Byrds provided $60\%$ of the total support of Bruce's widower father, Sam Byrd $($born March $6,1946,$ Social Security number $123-45-6787).$ Sam lived alone and covered the rest of his support with his Social Security benefits. Sam died in November, and Bruce, the beneficiary of a policy on Sam's life, received life insurance proceeds of $$1,600,000$ on December $28.$

The Byrds had the following expenses relating to their personal residence during $2022$:

Real estate property taxes $$5,000$

Qualified interest on home mortgage $($acquisition indebtedness$)8,700$

Repairs to roof $5,750$

Utilities $4,100$

Fire and theft insurance $1,900$

The Byrds had the following medical expenses for $2022$:

Medical insurance premiums $$4,500$

Doctor bill for Sam incurred in $2021$ and not paid until $20227,600$

Operation for Sam $8,500$

Prescription medicines for Sam $900$

Hospital expenses for Sam $3,500$

Reimbursement from insurance company, received in $20223,600$

The medical expenses for Sam represent most of the $60\%$ that Bruce contributed toward his father's support.

Other relevant information follows:

When they filed their $2021$ state return in $2022,$ the Byrds paid additional state income tax of $$900.$

During $2022,$ Alice and Bruce attended a dinner dance sponsored by the Lowell Police Disability Association $($a qualified charitable organization$).$ The Byrds paid $$300$ for the tickets. The cost of comparable entertainment would normally be $$50.$

The Byrds contributed $$5,000$ to Lowell Presbyterian Church and gave used clothing $($cost of $$1,200$ and fair market value of $$350)$ to the Salvation Army. All donations are supported by receipts, and the clothing is in very good condition.

Via a crowdfunding site $($gofundme$.$com$),$ Alice and Bruce made a gift to a needy family who lost their home in a fire $($$$400).$ In addition, they made several cash gifts to homeless individuals downtown $($estimated to be $$65).$

In $2022,$ the Byrds received interest income of $$2,750,$ which was reported on a Form $1099$INT from Second National Bank, $125$ Oak Street, Lowell, MA $01850($Employer Identification Number $98-7654322).$

The home mortgage interest was reported on Form $1098$ by Lowell Commercial Bank, P$.$O$.$ Box $1000,$ Lowell, MA $01850($Employer Identification Number $98-7654323).$ The mortgage $($outstanding balance of $$425,000$ as of January $1,2022)$ was taken out by the Byrds on May $1,2018.$

Alice's employer requires that all employees wear uniforms to work. During $2022,$ Alice spent $$850$ on new uniforms and $$566$ on laundry charges.

Bruce paid $$400$ for an annual subscription to the Journal of Franchise Management and $$741$ for annual membership dues to his professional association.

Neither Alice's nor Bruce's employer reimburses for employee expenses.

The Byrds do not keep the receipts for the sales taxes they paid and had no major purchases subject to sales tax.

This year the Byrds gave each of their children $$2,000,$ which was then deposited into their Roth IRAs.

Alice and Bruce paid no estimated Federal income tax, and they did not engage in any digital asset transactions during the year. Neither Alice nor Bruce wants to designate $$3$ to the Presidential Election Campaign Fund.

Required: Complete a Form $1040$