Please help due soon!!

ote: This problem is for the 2021 tax year. avid R. and Ella M, Cole (ages 39 and 38, respectively) are husband and wife who live at 1820 Elk Avenue, Denver, CO 80202. David is If-employed consultant specializing in retail management, and Ella is a dental hygienist for a chain of dental clinics. David earned consulting fees Of $145,000 in 2021. He maintains his own office and pays for all business expenses. The Coles are adequately covered by the medical plan provided by Ella's employer but have chosen not to participate in its S 401(k) retirement plan. David's employment-related expenses for 2021 are summarized below. Airfare Lodging Meals from restaurants (during travel status) Entertainment Ground transportation (e.g., limos, rental cars, and taxis) Business gifts Office supplies (includes postage, overnight delivery, and copying) $8,800 4,835 2,400 3,600 800 1,500 The entertainment involved taking clients to sporting and musical events. The business gifts consisted Of $50 certincatE to a national restaurant. These were sent by David during the holidays to 1B Of his major clients. In addition, David drove his 2019 Ford qxpedition 11,000 miles for business and 3,000 for personal use during 2021. He purchased the Expedition on August 15, 201B, David always has used the automatic (standard) mileage method for tax purposes. Parking and tons relating to business use total $340 in 2021. When the Coles purchased their present residence in April 2018, they devoted 450 Of the 3,000 square feet of space to an Office for David. The property cost $440,000 (540,000 Of which is attributable to the land) and has since appreciated In value. Expenses relating to the residence (except for mortgage interest and property taxes; see below) are reported as follows: Insurance Repairs and maintenance $2,600 4,700 Check Pointing omce area; area rugs and plants (in the omce) 1,800 In the use the MACRS tables to 39veer real promrty. As to David trs to void the tax EA. works Of s a *hen hygienist Ot on *hen one Of busy (e.g., to the begiM1inq o' the that Ella an he m.t.in puma's the Dent* teth procedures In addition to items the COWS h" the 2070 trom AWS Sarah, to "te md David In the Col" ATVS After too tn 2021. ATV. to for Sera h 00 zoa i 1 Wages, salaries, tips, etc. Attach Form(s) W-2 . 1040 (2021) sch. EIC. Subtrct 14 0 David R. En. cee b 1099.. e Othe instructions) 2S 2021 estimated t pay mentS and amount 2020 Check here , 199B. you t. dem See 42,000 3,700 x 2a Tax-exempt interest sch. B if 3a Qualified dividends .. 3. b b b b Taxable interest Ordinary dividen$ Taxable amount Taxable amount. .... Taxable amount.. 2b 3b 4b 5b 4. 5. 6. 7 8 IRA distributions ..... pensions and annuities Sa Social benefits 6. Deduction for Single or Married filing $12,sso Married Ning jointly or Qualifyinq Widow ( , $25,100 Head of Capital gain or (loss). Attach Schedule D if required. If not required, check here Other income from Schedule 1, line 10 , Add lines 1, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income . $18,800 you checked am box under standard Deduction. see In struCOonS. 10 Adjustments to income from Schedule I , 26 Subtract Ene 10 from une 9. This is your adjusted gross income Standard deduction or itemized deductions (from se-,eduie A) , b Charitable contributions if you take the standard deduction instructions) . 12b c Add lines ond 12b . Qu.Utied income deduction from Form 8995 Fo rm 8995 A 14 Add Ones and