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 $2022,$ Jason and Vicki Hurting, who are married with two children, had the following tax information. Jason owns a landscaping business, and Vicki works as a sales executive for a manufacturing business.

Jason $($SSN $412-34-5670)$ and Vicki $($SSN $412-34-5671)$ reside at $123$ Bate Street, Bright, AL $36116.$ Both children are under the age of $17$:

Jason Jr$.(412-34-5672),$ date of birth $7/20/14$

Catlin $(412-34-5673),$ date of birth $1/08/18$

Vicki$$s W$-2$ information is as follows:

Wages $ $94,214$

Federal withholding $22,000$

Social security wages $94,214$

Social security withholding $5,841$

Medicare withholding $1,366$

State withholding $4,700$

Other income:

$1099-$G Alabama state tax refund is taxable because $$4,900$ was deducted on last year$$s return $ $423$

$1099-$INT First Bank of Alabama $225$

$1099-$DIV IBM, Incorporated$$Ordinary dividends $125$

Qualified dividends $125$

The following information is for Jason$$s landscaping business:

Revenue $ $153,000$

Wages $41,600$

Payroll tax $3,182$

Cell phone charge $425$

Assets $(179$ elected$)$

Item Date Purchased Business Use Amount Percentage

Truck $(100\%$ business$)2/05/2022$ $ $28,000100\%$

Mower $13/08/202212,000100$

Mower $23/08/20223,400100$

Equipment $6/25/20221,595100$

The truck was over $6,000$ lb$.$ The Hurtings had the following itemized deductions:

State income tax withholding $($from above$)$ $ $4,700$

Real estate tax $2,100$

Personal property tax $425$

Mortgage interest $8,300$

Charitable contributions $2,400$

The Hurtings made four federal estimated payments of $$2,500$ each on their due dates.

Required:

Prepare Form $1040$ plus appropriate schedules for the Hurtings for $2022.$ Use the appropriate Tax Rate Schedules.

Note: List the names of the taxpayers in the order in which they appear in the problem. Enter the required information in the Dependents section in a chronological order of "Dependent's social security number". Input all the values as positive numbers. Use Rounded values for tax computation. Do not round other intermediate computations. Round your final answers to nearest whole dollar. Do not skip rows, while entering Dependents section in Form $1040$ PG$1$ and Part V of Schedule C PG$2.$