please help

Alice J, and Bruce M. Byrd are married taxpayers who file a joint return. Their Social Security numbers are 123-45-6784 and 111-11-1113, respectively. Alice's birthday is September 21, 1975, and Bruce's is June 27, 1974. They live at 473 Revere Avenue, Lowell, MA 01850. Alice is the office manager for Lowell Dental Clinic, 433 Broad Street, Lowell, MA 01850 (Employer Identification Number 98-7654321). Bruce is the manager of a Super Burgers fast-food outlet owned and operated by Plymouth Corporation, 1247 Central Avenue, Hauppauge, NY 11788 (Employer Identification Number 11-1111111). The following information is shown on their Wage and Tax Statements (Form W-2) for 2022. Ine oyras provide over nalf of the support of their two children, Cynthia (born Januaey 25, 1998, Social Security number 123-45-6788) and John (born February 7, 2002, Social Security number 123-45-6780), Both children are full-time students and live with the Byrds except when they are away at college. Cynthia earned $6,200 from a summer internship in 2022 , and John earned $3,800 from a part-time Job. Both children recelved scholarships covering tultion and materials. During 2022, the Byrds provided 60% of the total support of Bruce's widower father, Sam Byrd (born March 6, 1946,50cial Security. number 123456787 ). Sam lived alone and covered the rest of his support with his Social Security benefits, 5am died in November, and Bruce, the beneficiary of a policy on sam's life, recelved life insurance proceeds of $1,600,000 on December 28 . The Byrds had the following expenses relatino to their personal residence during 2022 : Real estate property taxes Qualified interest on home mortgage (acquisition $5,000 The Byrds had the following expenses relating to their personal residence during 2022 : The medical expenses for Sam represent most of the 60% that Bruce contributed toward his father's support. Other relevant information follows: - When they filed their 2021 state return in 2022, the Byrds paid additional state income tax of $900. - During 2022, Alice and Bruce attended a dinner dance sponsored by the Lowell Police Disability Association (a qualifled charitable organization). The Byrds paid $300 for the tichets. The cost of comparable entertainment would normally be $50. - The Byrds contributed $5,000 to Lowell Presbyterian Church and gave used dothing (cost of $1,200 and fair market value of $350 ) to the Salvation Army. All donations are supported by recelpts, and the clothing is in very good condition. - Via a crowdfunding site (oofundme.com), Alice and Bruce made a gift to a needy family who lost their home in a fire ( $400), In addition, they made several cash oifts to homeless individuals downtown (estimated to be $65 ). - In 2022, the Byrds received interest income of $2,750, which was reported on a Form 1099-INT from Second National Bank, 125 Oak Street, Lowell, MA 01850 (Employer Identification Number 98-7654322). - The home mortgage interest was reported on Form 1098 by Lowell Commercial Bank, P.0. Box 1000, Lowell, MA 01850 (Employer Identification Number 98-7654323), The mortgage (outstanding balance of $425,000 as of January 1,2022) was taken out by the Eyrds on May 1, 2018. - Alice's emplover requires that all emploves wear uniforms to work, During 2022, Alice spent $850 on new uniforms and $566 on laundry charget. - Bruce paid $400 for an annual subscription to the Journal of Franchise Management and $741 for annual membership dues to his professional association. - Neither Alice's nor Bruce's emplover reimburses for emplovee expenses. - The Byrds do not keep the recelpts for the sales taxes ther paid and had no mojor purchases subject to sales tax. - This year the Byrds gave each of their children $2,000, which was then deposited into their Roth IRAs. - Alice and Bruce paid no estimated Federal income tax, and they did not engage in any digital asset transactions during the year. Neither Alice nor Bruce wants to designate $3 to the presidential Election Campaion Fund