Comprehensive Problem $2-1$

Donna and Chris Hoser have been married for three years. Donna works as nurse at Dade University Hospital. Chris is a full$-$time student at Wolfson University and also works part$-$time during the summer at Dade University Hospital. Chris' birthdate is January $12,1997,$ and Donna's birthdate is November $4,1999.$ Donna and Chris each received a W$-2$ form from Dade University Hospital $($see separate tab$).$

Donna and Chris received Forms $1099-$INT, $1099-$OID, and $1099-$DIV $($see separate tab$).$

Chris is an excellent student at Wolfson University. He was given a $$1,750$ scholarship by the university to help pay educational expenses. The scholarship funds were used by Chris for tuition and books.

Chris entered the Compositors Expanse Residence $($CER$)$ sweepstakes and ended up winning $$10,000.$ Chris took advantage of the no$-$purchaserequired option and paid nothing to join the sweepstakes. He received a $1099-$MISC $($not shown$)$ reporting the $$10,000$ prize.

Donna is a valued employee at the hospital. Her supervisor gave her two tickets to a single game of the nearby professional football team that were worth $$100$ each. The hospital also sent Donna flowers valued at $$40$ when her mother passed away during $2023.$

Chris has a $4-$year$-$old son, Robert R$.$ Hoser, from a prior marriage that ended in divorce in $2019.$ During $2023,$ he paid his ex$-$wife $$300$ per month in child support. Robert is claimed as a dependent by Chris's ex$-$wife.

During $2023,$ Chris' aunt died. The aunt, in her will, left Chris $$15,000$ in cash. Chris deposited this money in the Lone Star State Bank savings account.

Required:

Complete the Hoser's federal tax return for $2023$ on Form $1040,$ Schedule $1,$ and the Qualified Dividends and Capital Gain Tax Worksheet. The Hoser's had health coverage for the entire year. They do not want to make any contribution to the presidential electionsampaign. Make any other realistic assumptions about any missing data. If an amount box does not require an entry or if an amount is zero, enter $"0".$ Enter amounts as positive numbers. If required, round amounts to the nearest dollar.