Mason Phillips, age45, and his wife, Ruth, live at 230 Wood Lane, Salt Lake City, UT 84101. Mason's Social security number is 111-11-1111. Ruth's SSN is 123-45-6789. Mason and Ruth are cash basis tax payers and has the following items for 2018:

1. salary of 140,000
2. bad debt of 30,000 from uncollected rent
3. cpllection of unpaid rent from a prior year of 6,000
4. sale of 1244 stock resulting in a loss of 105,000. The stock was acquired eight months ago.
5. rental income of 60,000 (property is managed by Mason and Ruth)
6. rental expenses of 33,000.
7. casualty loss on rental property of 10,000.
8. prrsonal casualty loss(from one event) of 3,000; not in a Federally declared disaster area.
9. theft loss of 80,000 on painting held for investment.
10. other itemized deductions of 21,000
11. federql income tax withheld of 3,000

Compute Mason and Ruth's 2018 federal income tax payable (or refund).

Please show how to fill out 2018 tax forms?