Note: This problem $is$ for the $2023$ tax year.

Roberta Santos, age $41,is$ single and lives $at120$ Sanborne Avenue, Springfield, $IL62701.$ Her Social Security number $is123-45-6780.$ Roberta has been divorced from her former husband, Wayne, for two years. She has a son, Jason, who $is16,$ and a daughter, June, who $is18.$ Jason's Social Security number $is111-11-1112,$ and June's $is123-45-6788.$ Roberta has never owned $or$ used a digital asset. She does not want $to$ contribute $$3to$ the Presidential Election Campaign Fund.

Roberta, $an$ advertising executive, earned a salary from ABC Advertising $of$ $$136,000in2023.$ Her employer withheld $$16,000in$ Federal income tax and $$4,400in$ state income tax.

Roberta has legal custody $of$ Jason and June. The divorce decree provides that Roberta $isto$ receive the dependency deductions for the children. Jason lives with his father during summer vacation. Wayne indicates that his expenses for Jason are $$5,500.$ Roberta can document that she spent $$8,500$ for Jason's support during $2023.In$ prior years, Roberta gave a signed Form $8332to$ Wayne regarding Jason. For $2023,$ she has decided not $todoso.$ Roberta provides all $of$ June's support.

Roberta's mother died $on$ January $7,2023.$ Roberta inherited assets worth $$625,000$ from her mother. $As$ the sole beneficiary $of$ her mother's life insurance policy, Roberta received insurance proceeds $of$ $$300,000.$ Her mother's cost basis for the life insurance policy was $$120,000.$ Roberta's favorite aunt gave her $$15,000$ for her birthday $in$ October.

$On$ November $8,2023,$ Roberta sells for $$22,000$ Amber stock that she had purchased for $$24,000$ from her first cousin, Walt, $on$ December $5,2018.$ Walt's cost basis for the stock was $$26,000.On$ December $1,2023,$ Roberta sold Falcon stock for $$13,500.$ She had acquired the stock $on$ July $2,2019,$ for $$8,000.$

$An$ examination $of$ Roberta's records reveals that she received the following:

Interest income $of$ $$2,500$ from First Savings Bank.

Groceries valued $at$ $$750$ from Kroger Groceries for being the $100,000th$ customer.

Qualified dividend income $of$ $$1,800$ from Amber.

Interest income $of$ $$3,750on$ City $of$ Springfield school bonds.

Alimony $of$ $$16,000$ from Wayne; divorce finalized $in$ May $2021.$

Distribution $of$ $$4,800$ from $ST$ Partnership $(Employer$ Identification Number: $46-4567893).$ Her distributive share $of$ the partnership passive taxable income was $$5,300.$ She had $no$ prior passive activity losses. Assume that the qualified business income deduction applies and the $W-2$ wage $limitation$ does not.

From her checkbook records, she determines that she made the following payments during $2023$:

Charitable contributions $of$ $$4,500to$ First Presbyterian Church and $$1,500to$ the American Red Cross $(proper$ receipts obtained$).$

Payment $of$ $$5,000to$ ECM Hospital for the medical expenses $of$ a friend from work.

Mortgage interest $on$ her residence $of$ $$7,800to$ Peoples Bank.

Property taxes $of$ $$3,200on$ her residence and $$1,100(ad$ valorem$)on$ her car.

$$800$ for landscaping expenses for residence.

Estimated Federal income taxes $of$ $$2,800$ and estimated state income taxes $of$ $$1,000.$

Medical expenses $of$ $$5,000$ for her and $$800$ for Jason. $In$ December, her medical insurance policy reimbursed $$1,500of$ her medical expenses. She had full$-$year health care coverage.

$A$ $$1,000$ ticket for parking $in$ a handicapped space.

Attorney's fees $of$ $$500$ associated with unsuccessfully contesting the parking ticket.

Contribution $of$ $$250to$ the campaign $of$ a candidate for governor.

Because she did not maintain records $of$ the sales tax she paid, she calculates the amount from the sales tax table $tobe$ $$1,808.$

Required:

Calculate Roberta's net tax payable $or$ refund due for $2023.$

Enter all amounts $as$ positive numbers. However, use the minus sign $to$ indicate a loss.

$Ifan$ amount box does not require $an$ entry $or$ the answer $is$ zero, enter $"0".$

Make realistic assumptions about any missing data.

$It$ may $be$ necessary $to$ complete the tax schedules before completing Form $1040.$

When computing the tax liability, $do$ not round your immediate calculations. $If$ required, round your final answers $to$ the nearest dollar.

Use the Tax Rate Schedule provided. $Do$ not use the Tax Tables.