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PROBLEM 1 (Chapter 3) Christopher Crosphit (birthdate April 28, 1978) owns and operates a health club called Catawba Fitness. The business is located at 4321

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PROBLEM 1 (Chapter 3) Christopher Crosphit (birthdate April 28, 1978) owns and operates a health club called "Catawba Fitness." The business is located at 4321 New Cut Road, Spartanburg, SC 29303. The principal business code is 812190 and the EIN is 12-3456789. Chris had the following income and expenses from the health club: Income $216,000 Expenses: Business insurance 3,600 Office supplies 3,300 Payroll 98,900 Payroll taxes 9,112 Travel 2,420 Equipment & club maintenance 10,720 Cleaning service 8,775 Equipment rent 22.820 Utilities (electric, water, gas) 13,975 Telephone 2,778 Rent 32,600 Advertising 5,200 Special workout clothing and boxing 780 gloves Subscription to Biceps Monthly magazine 120 Educational seminar on weight training 770 Other expenses 1,830 The business uses the cash method of accounting and has no accounts receivable or inventory held for resale. Chris has the following interest income for the year: MacBook Pro AR . FS $ 4 % 5 6 & 7 * 00 9 0 100% Chris has the following interest income for the year: Upper Piedmont Savings Bank savings account Morgan Bank bond portfolio interest $13,000 12,400 Chris also dabbles as a broker of antique and rare books. He acquires and scavenges for books and then sells them on the Internet. He generated $4,000 of sales in 2020 and the books he sold cost $3,500. He also incurred $7,600 in travel and other expenses related to this activity. Chris has never turned a profit in the book business, but he loves books and book selling and does not mind losing money doing it. Chris has been a widower for 10 years with a dependent son, Arnold (Social Security number 276-23-3954), and Chris files his tax return as head of household. Amold (birthdate July 1, 2002) is a high school student, he does not qualify for the child tax credit but does qualify for the $500 other dependent credit. They live next door to the health club at 4323 New Cut Road. Chris does all the administrative work for the health club out of an office in his home. The room is 171 square feet and the house has a total of 1,800 square feet. Chris pays $20,000 per year in rent and $4.000 in utilities Chris Social Security number is 565-12-6789. He made an estimated tax payment to the IRS of $500 an April 15, 2020. Chris received a $1,700 EIP in 2020 Required: Complete Chris' federal tax return for 2020 on Form 1040. Schedule 1. Sabad P. Schradd9 Domacedonian MacBook Pro ODO 000 FS - 100% Chris has the following interest income for the year. Upper Piedmont Savings Bank savings account Morgan Bank bond portfolio interest $13,000 12,400 Chris also dabbles as a broker of antique and rare books. He acquires and scavenges for books and then sells them on the Internet. He generated $4,000 of sales in 2020 and the books he sold cost $3,500. He also incurred $7,600 in travel and other expenses related to this activity. Chris has never turned a profit in the book business, but he loves books and book selling and does not mind losing money doing it. Chris has been a widower for 10 years with a dependent son, Arnold (Social Security number 276-23-3954), and Chris files his tax return as head of household. Arnold (birthdate July 1, 2002) is a high school student; he does not qualify for the child tax credit but does qualify for the $500 other dependent credit. They live next door to the health club at 4323 New Cut Road. Chris does all the administrative work for the health club out of an office in his home. The room is 171 square feet and the house has a total of 1,800 square feet. Chris pays $20,000 per year in rent and $4,000 in utilities. Chris' Social Security number is 565-12-6789. He made an estimated tax payment to the IRS of $500 on April 15, 2020. Chris received a $1,700 EIP in 2020 Required: Complete Chris federal tax return for 2020 on Form 1040. Schedule 1 Sabadul abodiaad aan omation MacBook Pro DOC

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