Case:

Tom M and his wife, Donna M, are the owners of a heating oil delivery business which they operated for more than 20 years. They sold the business to a competitor on April 30, 2022, after the end of the 2021-2022 heating season. The heating oil delivery business's assets consisted solely of a customer list, service parts, oil inventory and three delivery trucks and no real property:

Truck #1, purchased on June 15, 2020 for $80,000, cumulative depreciation $35,000, FMV of $70,000

Truck #2, purchased on March 20, 2018 for $45,000, cumulative depreciation $40,000, FMV of $60,000

Truck #3, purchased on October 15, 2018 for $40,000, cumulative depreciation $35,000, FMV of $50,000

The business was owned by both of them with a share of 50% each. They realized net profits of $45,000 (JAN-APR , 2022) from their operations. The shareholder account balances for Tom and Donna as of Jan 1, 2022 were $0.

Their competitor, Energy Star Corp. (Buyer), paid the purchase price of $495,700 plus the value of the oil inventory at cost on the day of the closing, allocated as follows:

Truck 1 70,000

Truck 2 60,000

Truck 3 50,000

Supplies Parts (cost - $4,300) 8,200

Restrictive Covenant* 7,500

Goodwill 300,000

Oil Inventory purchased at cost, generated no gain or loss

*Restrictive Covenant: As a condition of the purchase, the Buyer demanded that Tom M, Donna M and Tom M Oil Inc. agree not to own or operate, directly or indirectly, another oil company for three years, in exchange for $7,500.

Tom M Oil Inc. ceased business as of April 30, 2022 after the sale and has distributed the proceeds to Tom and Donna in complete liquidation during 2022.

From the given problem, please help calculate whichever possible from the following :

Ordinary business income (loss)=?

Net rental real estate income (loss)=? (if any)

Other net rental income (loss)=?

Interest income=?

5a. Ordinary dividends=?

5b. Qualified dividends=?

Royalties =?

Net short-term capital gain (loss)=?

8a. Net long-term capital gain (loss)=?

8b. Collectibles (28%) gain (loss) =?

8c . Unrecaptured section 1250 gain=?

Net section 1231 gain (loss)=?

Other income (loss) =?

Section 179 deduction?

Other deductions=?

Please help me with the calculations by showing how to calculate them