I need help on this questions, I keep getting incorrect

Skylar and Walter Black have been married for 25 years. They live at 883 Scrub Brush Street, Apt. 52B, Las Vegas, NV 89125. Skylar is a stay- at-home parent and Walter is a high school teacher. His W-2 form is located on the next tab. Skylar's Social Security number is 222-43-7690 and Walt's is 700-01-0002. Neither are age 65 or older. The Blacks provide all the support for Skylar's mother, Rebecca Backin (Social Security number 411-66-2121), who lives in a nursing home in Reno, NV and has no income. Walter's father, Alton Black (Social Security number 343-22-8899), lives with the Blacks in Las Vegas. Although Alton received Social Security benefits of $7,600 in 2019, the Blacks provide over half of Alton's support. Skylar and Walt claim a $500 other dependent credit each for Rebecca and Alton. Walt's earnings from teaching are included on the W-2 (see separate tab). The Blacks moved from Maine to Nevada. As a result, they sold their house in Maine on January 4, 2019. They originally paid $76,000 for the home on July 3, 1994, but managed to sell it for $604,000. They spent $13,000 on improvements over the years. They are currently renting in Las Vegas while they look for a new home. The Blacks received a 1099-DIV from their mutual fund investments (see separate tab). The Blacks own a ski condo located at 123 Buncombe Lane, Brian Head, UT 84719. The condo was rented for 185 days during 2019 and used by the Blacks for 15 days. The rental activity does not rise to the level to qualify for the QBI deduction. Pertinent information about the condo rental is as follows: Rental income $12,100 8,600 Mortgage interest reported on Form 1098 Homeowners' association dues 5,200 $12,100 8,600 Rental income Mortgage interest reported on Form 1098 Homeowners' association dues Utilities 5,200 1,200 Maintenance 3,800 Depreciation (assume fully depreciated) 0 The above amounts do not reflect any allocation between rental and personal use of the condo. The Blacks are active managers of the condo. Required: Complete Form 1040 and the schedules and forms provided for the Blacks. Assume the taxpayers had health coverage for the entire year. Neither taxpayers wants to contribute to the presidential election campaign. If an amount box does not require an entry or the answer is zero, enter "o". Do not round any percentages. If required, round your answers to the nearest dollar. If required, enter a "loss" as a negative number on the tax form. Do not enter deductions as negative numbers. Special instructions for Form 8582: If required, use the minus sign to enter a "loss" as a negative number on the lines 1d, 4 and 16. However, per the instructions on the tax return, enter all numbers in Part II as positive amounts. Walter's earnings from teaching are: Safe, accurate, OMB No. 1545-0008 IRS e n file Visit the IRS website at www.irs.gov/efile FAST! Use a Employee's social security number 700-01-0002 b Employer identification number (EIN) 31-1239867 2 Federal income tax withheld 4,310.00 C Employer's name, address, and ZIP code Las Vegas School District 2234 Vegas Valley Drive Las Vegas, NV 89169 1 Wages, tips, other compensation 51,200.00 3 Social security wages 51,200.00 5 Medicare wages and tips 51,200.00 4 Social security tax withheld 3,174.40 6 Medicare tax withheld 742.40 7 Social security tips 8 Allocated tips d Control number 10 Dependent care benefits e Employee's first name and initial Last Suff. 11 Nonqualified plans 12a See instructions for box 12 name DD Walter Black 883 Scrub Brush Street, Apt 52B Las Vegas, NV 89125 $7,900.00 12b 13 Statutory employee Retirement plan Third-party sick pay O Department of the Treasury-Internal Revenue Service W-2 Wage and Tax Statement 2019 Form Copy B-To Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service. The Blacks received the following 1099-DIV from their mutual fund investments: CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, 1a Total ordinary country, ZIP or foreign postal code, and telephone no. dividends OMB No. 1545-0110 2019 Dividends and Cyber Funds Equities Fund 41 Wall Street New York, NY 10005 $ 1,425.00 1b Qualified dividends Distributions $ 1,002.00 Form 1099-DIV 2a Total capital gain distr. 2b Unrecap. Sec. 1250 gain $ 6,540.34 $ PAYER'S TIN RECIPIENT'S TIN 2c Section 1202 gain 2d Collectibles (28%) gain Income: Properties: A B 3 Rents received 3 12,100 4 Royalties received 4 Expenses: 5 5 6 6 Advertising ... Auto and travel (see instructions). Cleaning and maintenance.. Commissions 7 7 8,600 x B 8 9 Insurance 9 10 10 Legal and other professional fees. Management fees ... 11 11 12 Mortgage interest paid to banks, etc. (see instructions) 12 0 X 13 Other interest 13 14 Repairs 14 15 Supplies 15 16 Taxes 16 17 Utilities 17 -1,200 X 18 Depreciation expense or depletion. 18 19 Other (list) Homeowners' dues 19 5,200 X 20 Total expenses. Add lines 5 through 19.. 20 18,800 X 22 DC ) 23c 21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If result is a (loss), see instructions to find out if you must file Form 6198.... 21 22 Deductible rental real estate loss after limitation, if any, on Form 8582 (see instructions)..... 23a Total of all amounts reported on line 3 for all rental properties. 23a 12,100 b Total of all amounts reported on line 4 for all royalty properties. 23b c Total of all amounts reported on line 12 for all properties. d Total of all amounts reported on line 18 for all properties ... 23d e Total of all amounts reported on line 20 for all properties. 23e 24 Income. Add positive amounts shown on line 21. Do not include any losses Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Schedule 1 (Form 1040 or 1040-SR), line 5, or Form 1040-NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 24 25 25 ) 26 Skylar and Walter Black have been married for 25 years. They live at 883 Scrub Brush Street, Apt. 52B, Las Vegas, NV 89125. Skylar is a stay- at-home parent and Walter is a high school teacher. His W-2 form is located on the next tab. Skylar's Social Security number is 222-43-7690 and Walt's is 700-01-0002. Neither are age 65 or older. The Blacks provide all the support for Skylar's mother, Rebecca Backin (Social Security number 411-66-2121), who lives in a nursing home in Reno, NV and has no income. Walter's father, Alton Black (Social Security number 343-22-8899), lives with the Blacks in Las Vegas. Although Alton received Social Security benefits of $7,600 in 2019, the Blacks provide over half of Alton's support. Skylar and Walt claim a $500 other dependent credit each for Rebecca and Alton. Walt's earnings from teaching are included on the W-2 (see separate tab). The Blacks moved from Maine to Nevada. As a result, they sold their house in Maine on January 4, 2019. They originally paid $76,000 for the home on July 3, 1994, but managed to sell it for $604,000. They spent $13,000 on improvements over the years. They are currently renting in Las Vegas while they look for a new home. The Blacks received a 1099-DIV from their mutual fund investments (see separate tab). The Blacks own a ski condo located at 123 Buncombe Lane, Brian Head, UT 84719. The condo was rented for 185 days during 2019 and used by the Blacks for 15 days. The rental activity does not rise to the level to qualify for the QBI deduction. Pertinent information about the condo rental is as follows: Rental income $12,100 8,600 Mortgage interest reported on Form 1098 Homeowners' association dues 5,200 $12,100 8,600 Rental income Mortgage interest reported on Form 1098 Homeowners' association dues Utilities 5,200 1,200 Maintenance 3,800 Depreciation (assume fully depreciated) 0 The above amounts do not reflect any allocation between rental and personal use of the condo. The Blacks are active managers of the condo. Required: Complete Form 1040 and the schedules and forms provided for the Blacks. Assume the taxpayers had health coverage for the entire year. Neither taxpayers wants to contribute to the presidential election campaign. If an amount box does not require an entry or the answer is zero, enter "o". Do not round any percentages. If required, round your answers to the nearest dollar. If required, enter a "loss" as a negative number on the tax form. Do not enter deductions as negative numbers. Special instructions for Form 8582: If required, use the minus sign to enter a "loss" as a negative number on the lines 1d, 4 and 16. However, per the instructions on the tax return, enter all numbers in Part II as positive amounts. Walter's earnings from teaching are: Safe, accurate, OMB No. 1545-0008 IRS e n file Visit the IRS website at www.irs.gov/efile FAST! Use a Employee's social security number 700-01-0002 b Employer identification number (EIN) 31-1239867 2 Federal income tax withheld 4,310.00 C Employer's name, address, and ZIP code Las Vegas School District 2234 Vegas Valley Drive Las Vegas, NV 89169 1 Wages, tips, other compensation 51,200.00 3 Social security wages 51,200.00 5 Medicare wages and tips 51,200.00 4 Social security tax withheld 3,174.40 6 Medicare tax withheld 742.40 7 Social security tips 8 Allocated tips d Control number 10 Dependent care benefits e Employee's first name and initial Last Suff. 11 Nonqualified plans 12a See instructions for box 12 name DD Walter Black 883 Scrub Brush Street, Apt 52B Las Vegas, NV 89125 $7,900.00 12b 13 Statutory employee Retirement plan Third-party sick pay O Department of the Treasury-Internal Revenue Service W-2 Wage and Tax Statement 2019 Form Copy B-To Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service. The Blacks received the following 1099-DIV from their mutual fund investments: CORRECTED (if checked) PAYER'S name, street address, city or town, state or province, 1a Total ordinary country, ZIP or foreign postal code, and telephone no. dividends OMB No. 1545-0110 2019 Dividends and Cyber Funds Equities Fund 41 Wall Street New York, NY 10005 $ 1,425.00 1b Qualified dividends Distributions $ 1,002.00 Form 1099-DIV 2a Total capital gain distr. 2b Unrecap. Sec. 1250 gain $ 6,540.34 $ PAYER'S TIN RECIPIENT'S TIN 2c Section 1202 gain 2d Collectibles (28%) gain Income: Properties: A B 3 Rents received 3 12,100 4 Royalties received 4 Expenses: 5 5 6 6 Advertising ... Auto and travel (see instructions). Cleaning and maintenance.. Commissions 7 7 8,600 x B 8 9 Insurance 9 10 10 Legal and other professional fees. Management fees ... 11 11 12 Mortgage interest paid to banks, etc. (see instructions) 12 0 X 13 Other interest 13 14 Repairs 14 15 Supplies 15 16 Taxes 16 17 Utilities 17 -1,200 X 18 Depreciation expense or depletion. 18 19 Other (list) Homeowners' dues 19 5,200 X 20 Total expenses. Add lines 5 through 19.. 20 18,800 X 22 DC ) 23c 21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If result is a (loss), see instructions to find out if you must file Form 6198.... 21 22 Deductible rental real estate loss after limitation, if any, on Form 8582 (see instructions)..... 23a Total of all amounts reported on line 3 for all rental properties. 23a 12,100 b Total of all amounts reported on line 4 for all royalty properties. 23b c Total of all amounts reported on line 12 for all properties. d Total of all amounts reported on line 18 for all properties ... 23d e Total of all amounts reported on line 20 for all properties. 23e 24 Income. Add positive amounts shown on line 21. Do not include any losses Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Schedule 1 (Form 1040 or 1040-SR), line 5, or Form 1040-NR, line 18. Otherwise, include this amount in the total on line 41 on page 2 24 25 25 ) 26