Comprehensive Problem $1-2$A

Richelle and Dallas Land are married and file a joint return for $2023.$ Richelle's Social Security number is $312-44-7788$ and her birthdate is January $4,1977.$ Dallas' Social Security number is $367-12-8972$ and her birthday is July $7,1978.$ They live at $2300$ Walnut Street, Apt. F$2,$ Dallas, TX $75243.$ For $2023,$ Richelle did not work, and Dallas' W$-2$ from her teaching job is provided.

Richelle and Dallas have a son named Legolas $($birthdate December $21,2003,$ Social Security number $712-34-4315),$ providing more than half of his support. He lives with them, is not a full$-$time student, and generates $$4,200$ of gross income for himself. If Legolas qualifies as a dependent, the taxpayers will qualify for the other dependent credit of $$500.$

Required:

Complete Form $1040$ for Richelle and Dallas for the $2023$ tax year.

The taxpayers had health coverage for the full year.

Neither taxpayer wishes to contribute to the presidential election campaign.

Enter all amounts as positive numbers.

If an amount box requires no entry or the amount is zero, enter $"0."$

If required, round amounts to the nearest dollar.