Bart and Elizabeth Forrest are married and have no dependents. They have asked you to advise them whether they should file jointly or separately in 2022. Bart incurred some significant medical expenses during the year related to an unexpected surgery. They present you with the following information: If they file separately, Bart and Elizabeth will split the real estate tax and mortgage interest deductions equally. If an amount is zero, enter "0". Do not round your intermediate tax computations but round your final tax answers to the nearest dollar. Round all other computations to the nearest dollar. Complete the comparison table through AGI, then compute the total amount of the itemized deductions on the separate schedule before completing the remainder of the table. Comparison of Joint and Separate Tax Liabilities Savings from filing jointly: Tax filing separately Tax filing jointly Savings Complete the letter to Bart and Elizabeth. SWFT, LLP 5191 Natorp Boulevard Mason, OH 45040 January 23, 2023 Mr. and Mrs. Bart Forrest 2003 Highland Drive Durham, NC 27707 Dear Mr. and Mrs. Forrest: I have reviewed the tax information you provided and have determined that your federal income taxes minimized by filing for 2022. A detalled computation that supports my conclusion is enciosed. Please let me know if you have any question or would like to discuss my recommendation in further detail. Thank you for consulting our firm on this matter. We look forward to serving you in the future. 2022 Tax Rate Schedules