Dave Stevens, age 34 (10/4/1988), is a self-employed physical therapist. His wife Sarah, age 31 (DOB 5/4/1991), teaches English as a second language at a local school. Daves social security number is 568-41-8901. Sarahs social security number is 486-95-6721. They have three children Andrew, DOB 2/5/2014 (SSN 459-62-7168); Isaac, DOB 7/7/2016 (SSN 456-85-9674); Mira, DOB 6/8/2019 (SSN 459-55-8941). They live at 12637 Pheasant Run, West Bend, Oregon 74658. Sarahs salary for the year is $32,000, from which $9,600 in federal income tax and $1,400 in state income tax were withheld. They had savings account interest $3,200 and made cash charitable contributions of $22,000. Daves physical therapy practice is conducted as sole proprietorship and reported on Schedule C. The employer ID number for his practice is 45-8996271 and he uses the cash method of accounting. During 2022, Dave recorded the following items of income Revenue from patient visits $300,000 Interest earned 225

The following expenses were recorded in connection with Daves practice:

Malpractice insurance $ 37,500, Office staff salaries 51,000, Equipment rental 15,000, Magazine subscriptions 150, Office supplies 24,000, Medical journals 330

Dave sees patients in their home and is eligible to use the office in the home deduction. His office occupies a 600 square feet area of the home (total of 3,000 square feet). The direct expenses associated with the office are:

Utilities $ 3,750, Repairs & maintenance 5,800, Cleaning service 7,800

The indirect expenses associated with residence and home office are:

Property taxes $ 7,500, Mortgage interest 15,000, Property insurance 4,150, Heating and cooling expense 3,750

Dave also prepaid $32,000 in estimated income taxes ($8,000 per quarter). Prepare Dave and Sarahs federal 2022 tax return (Form 1040, Schedules 1, 2, 3, A, B, C, SE and Form 8829.