Mary and Michael are married and file a joint return. Mary owns an unincorporated dental practice. Michael's salary $21,000 Interest earned on savings account 1,400 Interest paid on personal residence 12,600 Itemized deductions for state and local taxes 8,900 Items relating to Mary's dental practice Revenues 64,000 Payroll and salary expense 45,000 Supplies 18,000 Rent 17,100 Advertising 4,100 Depreciation 8,300 Michael works part-time as a high school math teacher, and spends the remainder of his time caring for their daughter. During 2023, they report the following items