Jamie and Cecilia Reyes are husband and wife and file a joint return. They live at $5677$ Apple Cove Road, Boise, ID $83722.$ Jamie$$s social security number is $412-34-5670($date of birth $6/15/1973)$ and Cecilia$$s is $412-34-5671($date of birth $4/12/1975).$ They provide more than half of the support of their daughter, Carmen $($age $23),$ social security number $412-34-5672($date of birth $9/1/1999),$ who is a full$-$time veterinarian school student. Carmen received a $$3,200$ scholarship covering some of her tuition at college. She was not required to perform any services to receive the scholarship. Jamie and Cecilia furnish all of the support of Maria $($Jamie$$s mother$),$ social security number $412-34-5673($date of birth $11/6/1952),$ who is age $70$ and lives in a nursing home. They also have a son, Gustavo $($age $4),$ social security number $412-34-5674($date of birth $3/14/2018).$ The Reyes and all of their dependents had qualifying health care coverage at all times during the tax year.

Jamie's W$-2$ contained the following information:

Federal Wages $($box $1)=$ $ $149,625\mathrm{.}00$

Federal W$/$H $($box $2)=$ $ $17,235\mathrm{.}56$

Social Security wages $($box $3)=$ $ $147,000\mathrm{.}00$

Social Security W$/$H $($box $4)=$ $ $9,114\mathrm{.}00$

Medicare Wages $($box $5)=$ $ $149,625\mathrm{.}00$

Medicare W$/$H $($box $6)=$ $ $2,169\mathrm{.}56$

State Wages $($box $16)=$ $ $149,625\mathrm{.}00$

State W$/$H $($box $17)=$ $ $5,435\mathrm{.}00$

Other receipts for the couple were as follows:

Dividends $($all qualified dividends$)$ $ $2,922$

Interest income:

Union Bank $ $1,320$

State of Idaho$$interest on tax refund $22$

City of Boise school bonds $1,250$

Interest from U$.$S$.$ savings bonds $($not used for educational purposes$)410$

$2021$ federal income tax refund received in $20222,007$

$2021$ state income tax refund received in $2022298$

Idaho lottery winnings $1,380$

Casino slot machine winnings $2,250$

Gambling losses at casino $6,500$

Other information that the Reyeses provided for the $2022$ tax year:

Mortgage interest on personal residence $ $10,081$

Loan interest on fully equipped motor home $2,810$

Doctor$$s fee for a face$-$lift for Mrs$.$ Reyes $8,800$

Dentist$$s fee for a new dental bridge for Mr$.$ Reyes $3,250$

Vitamins for the entire family $110$

Real estate property taxes paid $5,025$

DMV fees on motor home $($tax portion$)1,044$

DMV fees on family autos $($tax portion$)436$

Doctors$$ bills for mother $2,960$

Nursing home for mother $12,176$

Wheelchair for mother $1,030$

Property taxes on boat $134$

Interest on personal credit card $550$

Interest on loan to buy public school district bonds $270$

Cash contributions to church $($all the contributions were in cash and none more than $$250$ at any one time$)5,100$

Cash contribution to man at bottom of freeway off$-$ramp $25$

Contribution of furniture to Goodwill$$cost basis $4,000$

Contribution of same furniture listed above to Goodwill$$fair market value $410$

Tax return preparation fee for $2021$ taxes $625$

Required:

Prepare a Form $1040$ and appropriate schedules for the completion of the Reyes$$s tax return. They do not want to contribute to the presidential election campaign and do not want anyone to be a third$-$party designee. The Reyes have not acquired any financial interest in virtual currency last year. For any missing information, make reasonable assumptions. Use the appropriate Tax Tables and Tax Rate Schedules.