File Form $1040$

Roy Scherer and Doris Kappelhoff are married to each other and will file a joint $2023$ Federal

income tax return. They are both US citizens and live at $1111$ Sentimental Lane, Hollywood,

California $90120.$ Roy is age $67$ and retired. His social security number is $333-44-5555.$ Doris

is age $58$ and a music teacher. Her social security number is $444-55-6666.$

They have three children that they support and who live with them as follows:

Frank is in his second year as a full$-$time student at State University which is a qualified

educational institution. Dean was not in school at all during $2023.$ Jerry was in high school for

all of $2023.$

Roy and Doris have the following items of income, deduction and tax paid:

Wages

Taxable Pension

US Treasury Bond Interest

Social Security Benefits

Short$-$term Capital Gain

Short$-$term Capital Loss

Long$-$term Capital Gain

Long$-$term Capital Loss

Gift of cash received from

Doris's father

Total Itemized Deductions

Federal income tax withheld