Assume the taxpayer does NOT wish to contribute to the Presidential Election Fund, unless otherwise stated in the problem. In addition, the taxpayers did NOT receive, sell, send, exchange, or otherwise acquire any financial interest in any virtual currency during the year.

During $2021,$ Cassandra Albright, who is single, worked part$-$time at a doctor's office and received a W$-2.$ She also had a cashbasis consulting practice that had the following income and expenses:

Cassandra $($SSN $412-34-5670)$ resides at $1400$ Medical Street, Apartment $3$A$,$ Lowland, CA $92273.$

Her W$-2$ shows the following:

$\backslash$table$[[$Wages$,$$$49,000$