Question #1:

Maria and Tony are married. Assume their taxable income in 2023 after all deductions is $90,000, including $5,000 of qualified dividends. What is their income tax liability in 2023? (Use the tax rate schedules, long-term capital gains tax brackets.)

Note: Round your final answer to the nearest whole dollar amount.

Question#2:

Alvin is a self-employed sound technician who reports on the cash method and calendar year. Abin has a shop in Austin, Texas, but he spends much of his time away from his shop traveling to and from various concerts around the country. Alvin leases a truck to move his equipment around the country, and this year, he spent $12,000 in lease payments and paid $18,000 for gas, oil, and repairs, Alvin keeps records of his personal use of the truck and he estimates that 6,000 of the total 36,000 miles put on the truck this year were for personal trips. What amount of these expenses may Alvin deduct as business expenses?

Question#3:

Jenna (age 50) files single and reports AGI of $40,000. This year she has incurred the following medical expenses:

Dentist charges $90

Physicians' fees $2800

Cosmetic surgery $400

Cost of eyeglasses $250

Hospital charges $1330

Prescription drugs $240

Over-the-counter drugs $75

Medical insurance premiums (not through an exchange ) $1200

Calculate the amount of medical expenses that will be included with Jenna's other itemized deductions.