(All named individuals are U. S. citizens and California residents, have valid social security numbers, and all places named are in California.)

Sandy Liege (age 43) and Simon Lief (age 44) live in Fairfield, California and are married. Sandy works for Fotheringay Corporation, and Simon owns a shop which he rents out.

Sandy received child support during 2022 from her ex-husband, Trevor Lucas, who lives in Fair Oaks, in the amount of $ 1,200 a month. Divorce decree was in 2016.

Simon received a $ 100,000 state of California bond from his brother Richard on 1-1-2022. Simon received $7,000 of interest income from this bond during 2022.

The (net) rents from Simons shop received in 2022 in cash were $ 45,000.

On Sandys W-2, for 2022 you find the following information:

Wages of $ 100,000; Federal Income Tax Withheld of $ 18,000; Social Security tax withheld of $ 6,200; Medicare tax withheld of $ 1,450; State Income Tax withheld of $ 6,000

On Simons 1099-INT, the amount of interest that was earned on his bank savings account for the year 2022 is $ 6,000.

During 2022 Sandy donated $ 2,200 in cash to the ASPCA, the money was sent to the charity on December 21st, 2022 (all the required documentation is in Sandys files).

Sandy owns the home in which they live. She has three dependents, sons Ashley and Dave, and a daughter, Georgia, that live with her (ages 18, 19, and 20, all full time students).

Simon paid the property taxes due on their home, on December 10th, 2022, in the amount of $ 3,500. On Sandys form 1098 which she received from the bank that she borrowed the money from in order to buy their home (secured by the house), the amount of interest she paid to the bank on the home loan for 2022 in 2022 was $25,000.

Sandy received $ 12,000 in July 2022 when she sold a car used for personal purposes (originally bought for $ 15,000).

During a slow month, Sandy received unemployment compensation of $ 7,500 while she was temporarily laid off March 2022.

Simons father, Matty, gave Simon $ 42,000 worth of Apple, Inc., common stock on December 29th, 2022.

Simon won a car worth $ 4,500 in a church raffle in May 2022.

Simon did some landscaping work for an elderly neighbor, and the neighbor paid Simon $ 350 in June 2022 for the work.

What are Sandy and Simons Adjusted Gross Income, itemized deductions, standard deduction, taxable income, and federal tax refund or amount due for 2022?