Please help find 24 through 27

24. Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet ......... 24. X 25. Add lines 20, 23 , and 24 25. 26. Figure the tax on the amount on line 1 . If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet... 26. x 27. Tax on all taxable income. Enter the smaller of line 25 or 26 . Also include this amount on the entry space on Form 1040 or 1040-SR, line 16. If you are filing Form 2555, don't enter this amount on the entry space on Form 1040 or 1040-SR, line 16. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet ......... 27. X * If you are filing Form 2555 or 2555EZ, see the footnote in the Foreign Eamed Income Tax Worksheet before completing this line. Daniel B. Butler and his spouse Freida C. Butler file a joint return. The Butlers live at 625 Oak Street in Corbin, KY 40701 . Dan's Social Security number is 111-11-1112, and Freida's is 123-45-6780. Dan was born on January 15, 1969, and Freida was born on August 20, 1970. During 2020, Dan and Freida furnished over half of the total support of each of the following individuals, all of whom still live at home: a. Gina, their daughter, age 22 , a full-time student, who married on December 21 , has no income of her ow and did not file a joint return with her husband, Casey, who earned $10,600 during 2020. Gina's Social Security number is 123-45-6788. b. Willie, their son, age 19, graduated high school in May 2020. He is taking a leap year and will not begin college until 2021 . He had gross income of $6,300 in 2020 . Willie's Social Security number is 123456787. c. Ben, their oldest son, age 26 , is a full-time graduate student with gross income of $5,200. Ben's Social Security number is 12345-6786. Dan was employed as a manager by WJJJ, Inc. (employer identification number 11-1111111, 604 Franklin Street, Corbin, KY 40702), and Freida was employed as a salesperson for Corbin Realty, Inc. (employer identification number 987654321, 899 Central Street, Corbin, KY 40701). Selected information from the W-2 forms provided by the employers is presented below. Dan and Freida use the cash method. Freida sold a house on December 30,2020 , and will be paid a commission of $3,100 (not included in the $86,000 reported on the W-2) on the January 10, 2021, closing date. Other income (as reported on 1099 Forms) for 2020 consisted of the following: The $382 from First Bank was an original issue discount. Dan and Freida collected $16,000 on the First Bank CD that matured on September 30, 2020. The CD was purchased on October 1, 2018, for $14,995, and the yield to maturity was 3.3%. Dan participated on a game show and won a cash prize of $7,000. In addition to the above information, Dan and Freida's itemized deductions included the following: Sales tax from the sales tax table is $1,860. Dan and Freida made Federal estimated tax payments of $8,000. They have never owned or used any virtual currency, and they do not wish to contribute to the Presidential Election Campaign. For 2020 , they received the correct amount of economic impact payments (2020 recovery credits). The Kentucky income tax rate is 4%. Required: Compute Dan and Freida's 2020 Federal income tax payable (or refund due). Use Form 1040 and Schedules 1 , B and the Qualified Dividends and Capital Gain Tax Worksheet to complete this tax return. If there is a tax overpayment, the Butlers would like a refund. If additional tax is due, assume no underpayment penalty applies. It may be necessary to complete the tax schedules before completing Form 1040 . - Enter all amounts as positive numbers. - If an amount box does not require an entry or the answer is zero, enter " 0 ". - When computing the tax liability, do not round your immediate calculations. - If required, round your answers to the nearest dollar. - Make realistic assumptions about any missing data. - Use the Tax Rate Schedule provided. Do not use the Tax Tables