Morton, a self$-$employed consultant, incurs the following business$-$related expenses in $2022$ :

View the employment$-$related expenses.

View the standard deduction amounts.

Mortonearned $$150,000$ of gross income from his consulting business and had $$13,000$ of interest and dividend income in $2022$ before any of the above expenses are deducted. He has $$18,000$ of itemized deductions. Mortonis married and files a joint return with his wife, Audreywho has no income.

Read the requirements.

Requirement a$.$ What is the amount of Morton's deduction for business$-$related expenses for $2022?$

Begin by selecting whether each of the following amounts are deductible for $2022,$ whether they are deductible for AGI or from AGI, and whether or not they are subject to any limitations$.$

Actual automobile expenses

Moving expenses deductible under Sec. $217$

Entertainment expenses

Travel expenses $($excluding meals$)$

Business meals

Professional dues and subscriptions

Morton's total deduction for business$-$related expenses in $2022$ is

Requirement $b.$ What is Morton and Audrey's AGI and taxable income in $2022,$ assuming he is married and files a joint return, and ignoring the self$-$employment tax? $($For purposes of this problem, ignore the Qualified business income deduction.$)$