Form 1040 married filing jointly.With the following information below I would like to know how that information goes in the form 1040 and where it goes in the form?

Fine for overbilling State of Ohio for work performed on welfare patient 5,000 Insurance on office contents 720 Interest on money borrowed to refurbish office 600 Accounting services 2,100 Miscellaneous office expense 388 Office rent 12,000 Dental supplies 7,672 Utilities and telephone 3,360 Wages 30,000 Payroll taxes 2,400 16. Armando's dental practice qualifies for the Qualified Business Income Deduction as computed on Form 8995. 17. The Gonzales's filed their 2019 federal, state, and local returns on April 12, 2020. They paid the following additional 2019 taxes with their returns: federal income taxes of $630, state income taxes of $250, and city income taxes of $75. Chapter 10 18. In June, Armando decided to refurbish his office. This project was completed and the assets placed in service on July 1. Armando's expenditures included $8,000 for new office furniture, $6,000 for new dental equipment (seven-year recovery period), and $2,000 for a new computer. Armando elected to compute his cost recovery allowance using MACRS. He did not elect to use $ 179 immediate expensing but wishes to claim any available bonus depreciation. He will use the Form 4562. Chapters 6, 10, and 11 19. Lourdes's mother, Maria, died on July 2, 2015, leaving Lourdes her entire estate. Included in the estate was Maria's residence (325 Oak Street, Cincinnati, Ohio 45211). Maria's basis in the residence was $30,000. The fair market value of the residence on July 2, 2015, was $155,000. The property was distributed to Lourdes on January 1, 2016. The Gonzales's have held the property as rental property and have managed it themselves. From 2016 until June 30, 2020, they rented the house to the same tenant. The tenant was transferred to a branch office in California and moved out at the end of June. Since they did not want to bother finding a new tenant, Armando and Lourdes sold the house on June 30, 2020. They received $140,000 for the house and land ($15,000 for the land and $125,000 for the house), less a 6 percent commission charged by the broker. They had depreciated the house using the MACRS rules and conventions applicable to residential real estate. To compute depreciation on the house, the Gonzales's had