Married couple ages $42$ and $45$ with good eyesight; $19-$year$-$old son, who lives at home.

Husband was working and wages were allocated as followed:

$$ Wages $$82,750$

Federal tax withheld $$12,600$; NYS tax withheld $$4,700$

Wife is a self$-$employed Accountant. For $2022$ she collected $$89,250$ in fees and paid

the following business$-$related expenses.

Advertising $$450$

Insurance $$9,000$

Office expenses $$875$

$$ Office Rent $$13,500$

Supplies $$1,350$

Business Lunches $$500$

Commissions $$550$

Utilities $$2,650$

She took a client to a Broadway show and paid $$475$ for the tickets.

She billed and was unable to collect $$900$ from a client.

$3-1-20$ purchased and placed in service computers costing $$8,800.$ In $2020,$ she

did not take $179$ deduction and elected out of bonus.

$7-15-22$ purchased an office desk for $$10,500-$ wants maximum tax deduction

for $2022$

Wife also is a $30\%$ owner of an S corporation. It is a bakery. Her share of the profit for

the year is $$42,000.$

Interest received on savings account $$250.$

They made the following payments during $2022$:

Real estate taxes on home $$10,250$

Mortgage Interest on home $$14,000$

Donated $$2,500$ cash to a qualifying charity.

$$1,225$ for tax preparation, $2021$ return. $$800$ was for the business and $$425$ for

the rest of the return.

Paid $4$ federal estimated tax payments, $$2,500$ each.

You will need the following forms:

Form $1040$

Schedules C & E

Schedule SE

Schedules, $1$ and $2$

Forms $4562$&$8995$

Form $8812$

Schedule A $???$

The Schedule $C$ activity and the $S$ corporation activity are used to calculate the

QBI deduction.

Required: Prepare a federal return $($no state return required$)$