Dear Associate:

Justin Spencer requested that our firm prepare his 2022 federal income tax return. Justin is a freelance musician, age 24, single and has no dependents. At the beginning of the year, Justin opened his own music studio located at 5808 West Columbia Road, Mason, MI and called his business Creative Guitars. Justin is a cash basis taxpayer and lives nearby at 5756 West Columbia Road, Mason, MI 48895. His Social Security number is 312-86-2925.

During 2022, Justin reported the following income and expense items connected with his business.

Income from guitar lessons	$90,000
Studio rent	12,500
Advertising	6,000
Gas and electric	5,800
Guitar strings and other supplies	2,500
Business insurance	3,000
Business travel (including business meals of $1,000)	4,000

Justin purchased and placed in service the following new business equipment during the year. We recommend that our clients elect immediate expensing under 179, when possible.

Furniture and fixtures $25,000 in January.

Musical instruments and equipment $15,300 in January.

Computer equipment $10,000 at the end of July.

Justins itemized deductions include the following items.

State income tax	$3,400
Medical and dental expenses	1,550
Home mortgage interest	8,500
Property taxes on his home	3,500
Charitable contribution to church	500

Justin reports that he received interest income of $3,000 on certificates of deposit at Mason State Bank. He made estimated tax payments of $5,000 for 2022. Please dont hesitate to reach out with questions or concerns. Thanks.

I need Form 1040, Form 1040 Schedule 1, Form 1040 Schedule 2, Form 1040 Schedule 3, Form 1040 Schedule A, Form 1040 Schedule B, Form 1040 Schedule C, Form 1040 Schedule SE, Form 4562