Brian and Corrine Lee are married taxpayers filing jointly. They live in the home they own, locared on $3301$ Pacific Coast Highway, Laguna Beach, CA $92651.$ Brian is an optometrist who owns his own business. Corrine is a social worker for Orange County. They have two sons, Brady and Hank. During their trip to China last year, they fell in love with a beautiful one$-$year old girl from an orphanage near Shanghai and are in the process of adopting her. The following are Brian's income and expense information from his business and Corrine's W$-2$ from Orange County.

Brian's optometrist office income and expenses for the current year:

Gross Income $271,355$

Cost of Goods Sold $($Beginning Inventory $45,000$; Purchases $63,000$; Ending Inventory $20,000)$ Cost method used to value closing inventory: $88,000$

Advertising $5,000$

Wages $32,000$

Office Rent $9,600$

Other $2,100$

The Lees also made $26,000$ in federal estimated tax payments during the year on the applicable due dates $(6,500$ per quarter$).$

The form W$-2$ Corrine received from Orange County contained this information:

Wages $($Box $1)$: $76,925\mathrm{.}04$

Federal W$/$H $($Box $2)$: $9,956\mathrm{.}70$

Social Security Wages $($Box $3)$: $76,925\mathrm{.}04$

Social Security W$/$H $($Box $4)$: $4,769\mathrm{.}35$

Medicare Wages $($Box $5)$: $76,925\mathrm{.}04$

Medicare W$/$H $($Box $6)$: $1,115\mathrm{.}41$

State income Taxes $($Box $17)$: $2,944\mathrm{.}89$

In addition, the Lees had the following income and expenses during the year:

Income

Interest from CDs at Pacific Coast Bank $3,665$

Expenses

Mortgage Interest Paid to PC Bank for their home $29,921$

Property Taxes Paid on their Residence $7,000$

Adoption Expenses $($fees$,$ court costs, and attorney's fees$)8,850$

Child Care Costs at LB Parks and Recreations $(550$ Main St$,$ Laguna Beach, CA $92651,$ EIN $94-3344556)$ after school program for Hank $3,500$

Prepare the Lee's federal tax return. Use $2022$ Form $1040,$ Schedule A$,$ B$,$ C$,$ and any additional schedules or forms they may need for credits. Do not complete Form $4562$