Group $4$ Comprehensive problem $2$A Ray and Maria Gomez This return is due February $23$rd$.$ You can find the problem in your book. You can get forms from IRS.gov. Please use the $2022$ forms. Here are some check figures for the return:

Line $11$ Adjusted Gross Income $$76,988$

Line $15$ Taxable Income $ $51,088$

Line $16$ Tax $$5,592$

Line $24$ Total tax $$3,592$

ay and Maria Gomez have been married for eight years. Ray is an oil rig maintenance supervisor for Palm Oil Corporation and Maria works as a cashier for Lowes Depot. Ray$$s birthdate is February $21,1989,$ and Maria$$s is December $30,1991.$ Ray and Maria have a $9-$year$-$old son named Jaime Gomez, born $3/22/2013($Social Security number $721-34-1134).$ Ray and Maria$$s earnings are reported on the following Forms W$-2$:

Details

A W$-2$ form shows details of Ray Gomez's earnings and income tax withholdings for $2022.$ The form is divided into two Panels. The first panel contains a to f sections. It shows filled$-$in fields for the following: a$.$ employee's social security number: $469-21-5523($highlighted$),$ b$.$ Employer identification number $($EIN$)$: $21-7654321,$ c$.$ Employer's name, address, and ZIP code: information about Palm Oil Corporation, e$.$ Employee's first name, initial, and last name, and f$.$ employee's address and ZIP code. To be filled$-$in field in this panel is d$.$ Control number. The second panel contains $1$ to $20$ sections. It shows filled$-$in fields for $1.$ Wages, tips, other compensation: $43,230($highlighted$),2.$ Federal income tax withheld: $5,031\mathrm{.}00($highlighted$),3.$ Social security wages: $45,150\mathrm{.}00,4.$ Social security tax withheld: $2,799\mathrm{.}30,$ Medicare wages and tips: $45,150\mathrm{.}00,6.$ Medicare tax withheld: $654\mathrm{.}68,10.$ Dependent care benefits: $600\mathrm{.}00,12$a See instructions for box $12.$: D$,1920\mathrm{.}00,12$b: DD$,8,800\mathrm{.}00,$ and $14.$ Other: FSA health $2,850\mathrm{.}00.$ To be filled$-$in fields for this panel are: $7.$ Social security tips, $8.$ Allocated tips, $9,11.$ Nonqualified plans, $12$c$,12$ d$,13($each option has a tick box$)$ statutory employee, retirement plan, and third$-$party sick pay, $15.$ State: TX$,$ employee's state ID number, $16.$ State wages, tips, etc., $17.$ State income tax, $18.$ Local wages, tips, etc., $19.$ Local income tax, and $20.$ Locality name. A foot note below the form reads, Form W$-2$ Wage and Tax Statement Copy B$-$To Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service. $202`$; Department of the Treasury$-$Internal Revenue Service.; A W$-2$ form shows details of Maria Gomez's earnings and income tax withholdings for $2022.$ The form is divided into two Panels. The first panel contains a to f sections. It shows filled$-$in fields for the following: a$.$ Employee's social security number: $444-65-9912($highlighted$),$ b$.$ Employer identification number $($EIN$)$: $23-4444321,$ c$.$ Employer's name, address, and ZIP code: Information about Lowes Depot, e$.$ Employee's first name, initial, and last name, and f$.$ Employee's address and ZIP code. To be filled$-$in field in this panel is d$.$ Control number. The second panel contains $1$ to $20$ sections. It shows filled$-$in fields for $1.$ Wages, tips, other compensation: $32,750\mathrm{.}00($highlighted$),2.$ Federal income tax withheld: $2,620\mathrm{.}00($highlighted$),3.$ Social security wages: $32,750\mathrm{.}00,4.$ Social security tax withheld: $2,030\mathrm{.}50,$ Medicare wages and tips: $32,750\mathrm{.}00,6.$ Medicare tax withheld: $474\mathrm{.}88,$ and $14.$ other: Educ Asst Plan $$5,250\mathrm{.}00.$ To be filled$-$in fields for this panel are: $7.$ Social security tips, $8.$ Allocated tips, $9,10.$ Dependent care benefits, $11.$ Nonqualified plans, $12$a See instructions for box $12,12$b$,12$c$,12$ d$,13($each option has a tick box$)$ statutory employee, retirement plan, and third$-$party sick pay, and $15.$ State: TX$,$ employee's state ID number, $16.$ State wages, tips, etc., $17.$ State income tax, $18.$ Local wages, tips, etc., $19.$ Local income tax, and $20.$ Locality name. A footnote below the form reads, Form W$-2$ Wage and Tax Statement Copy B$-$To Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service. $2022.$ Department of the Treasury$-$Internal Revenue Service.

Ray took advantage of his employer$-$provided dependent care assistance program on a small number of days when Jaime was sick and unable to go to school. The value of dependent care assistance was $$600.$

Once each week, Ray is required to work at the site of the oil drilling rig for a $24-$hour period to provide on$-$call maintenance on the rig. On those days, Palm Oil requires Ray to stay in an apartment building that sits on the oil rig site. Because different maintenance workers stay each night, the building has a cook and dining room that prepares meals for the crew. All crew members must take their meals in the dining room when staying the night. The value of the lodging provided to Ray is $$6,000$ and the value of the meals provided to Ray is $$750.$

Maria frequently takes advantage of the $10-$percent employee discount on merchandise from Lowes Depot. The discount is available to all employees of Lowes Depot