Christian Everland $($SS number $412-34-5670)$ is single and resides at $3554$ Arrival Road, Apartment $6$E$,$ Buckhead, GA $30625.$

Last year Christian started his own landscaping business. He now has two employees and had the following business results $($Cash basis$)$ in $2022$:

Revenue $ $74,500$

Expenses

Wages $ $12,500$

Payroll taxes $956$

Fuel $3,500$

Repairs $2,345$

Assets

Truck, used $100\%$ for business. Original cost of $$22,000.$ Purchased on $03/01/22.$

Mower #$1.$ Original cost of $$4,500.$ Purchased new on $01/05/22.$

Mower #$2.$ Leased for $$200$ per month for all of $2022.$

Other business equipment. Original cost of $$4,000.$ Purchased new on $01/05/22.$

Section $179$ depreciation is elected for all assets.

Christian has no other income, does not itemize, and has no dep

endents. He paid four quarterly federal tax estimates of $$800$ each.

$1040$ PG$11040$ PG$2$ Form $4562$ Form $8995$