James E$.$ Files and Ellen B$.$ Files were married on June $10,2020.$ They live at $1234$ Main

Street, Atlanta, Georgia, $30033.$ James' birthday is $9/1/1968$ and his Social Security number is

$532-16-6451.$ Ellen's birthday is $6/8/1970$ and her Social Security number is $236-21-9876.$

James Files is employed as a computer programmer for Computer Services, Inc., and Ellen is an

accountant for her mother's company, Accounting Services, Inc.

James and Ellen would like to file a joint return for $2023.$ They both want to contribute to the

presidential election campaign. James and Ellen do not have any foreign bank accounts or trusts.

They provide the following information:

James received a Form W$-2$ from Computer Services, Inc. that contained the following

information:

Line $1$ Wages, tips, other compensation $$49,000$

Line $2$ Federal income tax withheld $7,600$

Line $3$ Social Security wages $49,000$

Line $4$ Social Security tax withheld $3,038$

Line $5$ Medicare wages and tips $49,000$

Line $6$ Medicare tax withheld $711$

Line $17$ State income tax $2,200$

Ellen received a Form W$-2$ from Accounting Services, Inc., that contained the following

information:

Line $1$ Wages, tips, other compensation $$87,000$

Line $2$ Federal income tax withheld $12,900$

Line $3$ Social Security wages $87,000$

Line $4$ Social Security tax withheld $5,394$

Line $5$ Medicare wages and tips $87,000$

Line $6$ Medicare tax withheld $1,262$

Line $17$ State income tax $4,200$ James was previously married to Rhonda Files. James and Rhonda were divorced on $4/10/2017.$ James must pay $$1,000$ alimony per month to Rhonda for the next $5$ years or until Rhonda$$s death, whichever occurs first. In $2023,$ James paid $$12,000$ alimony to Rhonda. Rhonda$$s social security number is $312-56-4859.$

$$ James and Ellen earned interest from the following:

$$ Savings account interest from Liberty Savings Bank

$$ Certificate of Deposit $($CD$)$ interest from Centier Bank

$$ Interest from City of Leesburg municipal bonds

$$ James and Ellen incurred the following medical expenses for the year:

$$ Transportation for James$$ cancer treatment in $2023$

$$ Unreimbursed hospital charges for James

$$ Unreimbursed prescription drug charges for James and Ellen

$$ Unreimbursed physician charges for James and Ellen

$$ Unreimbursed prescription glasses for Ellen

$$ Laser hair removal treatment for Ellen $($so that she will no longer need to shave her legs$)$

$$3002,900800$

$2,100$ miles $$7,0001,8002,300200$

$2,500$

$$ James and Ellen paid $$12,800$ of interest payments on their primary residence $($acquisition debt of $$225,000).$ They also paid $$1,500$ of interest expense on Ellen$$s car loan and $$600$ of interest on their Visa card.

$$ James and Ellen paid $$4,100$ of real estate taxes on their home and $$1,200$ of real estate tax on a vacant lot they purchased with the hope of building their dream home in the future. They also paid $$3,000$ in sales tax on Ellen$$s car and other purchases and $$800$ of ad valorem personal property tax on their cars.

$$ James and Ellen made the following contributions this year:

$$

$$

$$ James $$10$ in

American Red Cross

United Way

St$.$ Joseph$$s Catholic Church

Food for the family of Alice Martin $($a neighbor who suffered a tragic car accident this past year$)$

Stock transfer to the University of Florida $($originally purchased for $$1,000$ in January $2007)$ on July $1,2023$

$ $4002007,600$

$2251,500$

won $$4,100$ in the state lottery. He has been playing the lottery for years, spending lottery tickets every week $($$$520$ in total$)$ and is careful that he saves the old tickets

to keep track of the numbers he plays.

$$ James and Ellen did not buy, sell, exchange, or otherwise acquire any financial interest in a virtual currency.

Requirements:

Using the information provided, you are to complete James and Ellen Files$$s $2023$ federal income tax return.

$$ Your completed return should include Form $1040,$ Schedule $1,$ Schedule A and Schedule B$.$ You must also submit a typed calculation of the tax liability.

$$ The completed tax return must be completed using the IRS fill$-$in forms. The forms,