Complete the following forms$-$

Form $1040,$ pages $1$ and $2$

Schedule $1$

Schedule B

Schedule D$,$ pages $1$ and $2$

Form $8812-$put the credit amount on page $2,$ line $19.$

$2022$ Tax Return Information: Roberta Santos, age $41,$ is single and lives at $120$ Seaborne Ave, Springfield, IL $60781.$ Her Social Security number is $540-45-6789.$ Roberta has been divorced from her husband, Wayne since $6/1/2016.$ She has full custody of their son, Jason Santos, who is $12$ years old. Jason's social security number is $189-11-1112.$ He is eligible for the child tax credit. Roberta does not want to contribute $$3$ to the Presidential Election Campaign Fund, and she has not bought or sold any digital assets. Roberta is an Advertising Executive for ABC Advertising.

During $2022,$ Roberta had the following items: Income items:

a$.$ $$80,000$ salary from ABC Advertising. b$.$ Roberta's mother died on January $7,2022.$ Roberta inherited assets worth $$625,000$ from her mother. As the sole beneficiary of her mother's life insurance policy, Roberta received Insurance proceeds of $$300,000.$ Her mother's cost basis for the life insurance was $$120,000$ c$.$ Gift of $$3,000$ from her favorite aunt for her birthday d$.$ Interest income of $$2,000$ from First Savings Bank. e$.$ Qualified and Ordinary Dividend income of $$1,800$ from Amber Corporation $f.$ Interest income of $$3,750$ on City of Springfield school bonds g$.$ Alimony of $$16,000$ from Wayne h$.$ Stock sale proceeds, $$4,800($see below for detail

Expense items: i$.$ Contribution of $$250$ to the campaign of a candidate for governor $j.A$$$1,000$ ticket for parking in a handicapped space k$.$ Attorney's fees of $$500$ associated with unsuccessfully contesting the parking ticket l$.$ State and local taxes withheld are $$5,500m.$ Mortgage interest expense is $$10,000.n.$ Real estate taxes are $$2,000$ o$.$ $$9,000$ withholding for Federal income taxes on her $W_2$ In addition to the information above, Roberta purchased stock in various corporations over the past few years and below are her records regarding stock sales. $($Assume she received $1099-$Bs with basis reported to the IRS marked as Box D$,$ and did not dispose of any investments in a qualified opportunity fund. Also assume this is not small business stock.$)$

Sold $300$ shares of Friendly Auto common stock on $10/5/2022$ for $$4,000.$ Purchased $1,000$ shares of Friendly Auto common stock on $\frac{2}{15}\frac{?}{2012}$ for $$10,000.$ Note: you will need to allocate the $300$ shares cost based on the original purchase of $1,000$ shares. $*$ Sold $40$ shares of Pro Core common stock on $\frac{10}{8}\frac{?}{2022}$ for $$800.$ Purchased $40$ shares of Pro Core common stock on $5/25/2016$ for $$450.$