Please read the entire questions first and just to let you know this is my last attempt. Please use tax rate schedule $2023.$ Also, my professor has given us some hint:$-$

Be aware of the LT gain distribution

$-$ It gets a little tricky with the vanguard mutual fund sales. Let$$s say the gain distribution is LTCG$,$ then you should add that amount to the basis when calculating the gain$/$loss in the vanguard mutual fund shares

$-$ The loan to her friend is a short$-$term loss