Derrick and Ani Jones are married taxpayers, filing jointly, and have a son named Jackson. They live at 474 Rustic Drive, Spokane, WA 99201. Ani works as the director of information systems at Washington Community College District (WCCD). Derrick is a stay-at-home dad. Their SSNs are Derrick, 412-34-5670; Ani, 412-34-5671; and Jackson, 412-34-5672. Their birth dates are as follows: Derrick, June 7, 1981; Ani, March 20, 1982; and Jackson, October 10, 2014. The Joneses own their home and paid $15,000 in mortgage interest during the year to Chase Bank and property taxes of $3,200. Assume they have no other deductible expenses. The Form W-2 Ani received from WCCD contained the following information: Wages (box 1) = $ 79,002.50 Federal W/H (box 2) = $ 7,000.14 Social security wages (box 3) = $ 79,002.50 Social security W/H (box 4) = $ 4,898.16 Medicare wages (box 5) = $ 79,002.50 Medicare W/H (box 6) = $ 1,145.54 In addition, the Joneses own a small, four-unit rental at 12345 Rainbow Way, Sultan, WA 98294. The rental was purchased and placed in service on July 1, 2008, and was rented for the entire year. The following income and expense information relates to the rental activity. For the purpose of this return problem, do not consider passive activity rules or limitations. Rental income $ 24,000 Real estate taxes 2,000 State sales taxes 1,349 Utilities 1,500 Mortgage interest 3,800 Depreciation 7,200 Repairs and maintenance 1,300 Required: Prepare the Joneses federal tax return for 2021. Use Form 1040, Schedule 1, Schedule E, Schedule 8812, and Form 8995. Assume they do not qualify for any credits other than the child care credit. If using tax software, the software will calculate Child Tax Credit automatically. For any missing information, make reasonable assumptions. The net rental income qualifies for the 20 percent qualified business income deduction. Use the appropriate Tax Tables or Tax Rate Schedules