During 2022, Guzmn and Ivanna Hilton, who are married with two children, had the following tax information.

Guzmn owns a landscaping business, and Ivanna works as a sales executive for Calmar Manufacturing Business.

Guzmn (SSN: 567-49-2200) and Ivanna (SSN: 543-34-0000) reside at 204 Marlin Bass Street, NJ 34011; Both children are under the age of 17:

- Jazmin SSN 490-30-000 date of birth 7-30-2013

- Charles SSN 490-30-1200 date of birth 1-10-2018

Paid annually $5,000 for qualified care for child. Information of W-2 of Ivanna Hilton:

o Wages $94,000

o Federal withholding $22,000

Other income of Ivanna Hilton:

o Alabama Municipal Interest Bonds $500 o Interest of Bank of Alabama $225 o IBM Co. Ordinary Qualified Dividends $125

o Apple Co. Ordinary Qualified Dividends $125

The following information of Jasons Landscaping Business:

Income for Landscaping Business $ 153,000

Paid wages of employees $ 41,600 Payroll taxes $ 3,182 Depreciation expenses $ 5,600

Other qualified expenses for the business $ 10,000

The Hilton Family paid $5,000 of qualified charitable donations. The Hilton had the following itemized deductions:

1. State income tax withholding $4,700

2. Real estate taxes 2,100

3. Personal property taxes 1,425

4. Mortgage interest 8,400

5. Other qualified itemized deductions. 3,400

The Hilton made four federal estimated payments for $2,600 each on their due dates. The Hilton do not elect to defer their self-employment tax under the Cares Act.

Instruction Prepare FORM 1040 and Schedule C, Schedule 1, and Schedule A.