hows $47$ and $45,$ are married and live at $584$ Thorea Dos

$($nalued $$8,000$ during the summer. Kelly and Chanelle harg

Earlad $54,000$ working for a marketing firm. In sum, Kelly and

fret itan $507$ of both Emma's and Chet's total support for the yeas

Karly is a commercial pilot for a small airlinc. Ilis salary is $S_p$

$$19,000$ of federal income tax and $$8,000$ of state income tax

pays premiums for health, disability, and life insurance. $$2,000$

health insurance, $$250$ for disability, and $$400$ for life insurancr

Chanelle owns Alliance Networks, a proprietorship that

During the year, Chanelle's gross revenues were $$23,000.$ She

penses in her business:

Liability insurance

Software rental

Journals and magazines

Training seminars

Supplies

Donations to a political campaign fund

Kelly enjoys playing guitar and plays in a band. Kelly's band has developed a local

following. This year, his gross revenues were $$1,200$ for playing shows and $$700$ on CD

sales. He incurred the following expenses:

Kelly's father passed away during the year. Kelly and Chanelle received $$100,000$ from

the life insurance policy. Neither Kelly nor Chanclle paid any of the premiums.

Chanelle purchased $100$ shares of Thurston Co$,$ stock on May $1,1993,$ for $$1,000.$

Thurston Co$.$ was declared bankrupt during the current year.

Chet's physician recommended that he see a physical therapist to help with his dis$-$

ability. Kelly paid rhe therapist $$7,000$ during the year because his insurance would not

cover the bills.

Kelly and Chanelle went ro I as Vegas and won $$5,000$ at the blackjack rable. The next

night, they lost $$6,000.$

Kelly and Chanclle gave $$900$ to their church and, during the year, they had the fol$-$

lowing other income and expenses:

Prepare Kelly and Chanelle's tax recurn Form $1040$ and Schedules $A,$ B$,G,$ D$,$ and SE

for $2022.$ Assume rhe couple had no transactions involving virtoal currency.