Janice Morgan, age 32, is single and one daughter age 7; Joy Morgan (Social Security number 917-11- 1001) who resides with her. She is a freelance writer. In January 2022, Janice opened her own office located at 2751 Waldham Road, Pleasant Hill, NM 88135. She called her business Writers Anonymous. Janice is a cash basis taxpayer. She lives at 132 Stone Avenue, Pleasant Hill, NM 88135. Her Social Security number is 123-45-6789. She is also the sole provider of her mother (Alice Taker, Social Security number 101-11-1723), who lives in a nursing home due to her health condition; medical expenses for her mother paid by Janice totaled $30,000. Janice wants to contribute to the Presidential Election Campaign Fund. During 2022, Janice had the following income and expense items connected with her business: Income from sale of articles $85,000 Rent 16,500 Utilities 7,900 Supplies 1,800 Insurance 5,000 Travel (including meals of $1,200) 3,500 Janice purchased and placed in service the following fixed assets for her business: Furniture and fixtures (new) costing $17,000 on January 10, 2022. Computer equipment (new) costing $40,000 on July 28, 2022. Janice elected immediate expensing under 179. Janices itemized deductions are as follows: State income tax $3,000 Home mortgage interest paid to First Bank 6,000 Property taxes on home 1,500 Charitable contributions 1,200 Janice did not keep a record of the sales tax she paid. The amount from the sales tax table is $437. Janice has interest income of $20,000 on certificates of deposit at Second Bank. Janice makes estimated tax payments of $3,000 for 2022.

Compute Janice Morgans 2022 Federal income tax payable (or refund due) use Form 1040 with required schedules