Required: Fill from line $1-9$ in $2021$ form $1040,$ and scheduale $1$for Diana workman filing separately?

Diana and Ryan Workman were married on January $1$ of last year. Ryan has an eight$-$year$-$old son, Jorge, from his previous marriage. Diana works as a computer programmer at Datafile Incorporated $($DI$)$ earning a salary of $$107,500.$ Ryan is self$-$employed and runs a day care center. The Workman$$s reported the following financial information pertaining to their activities during the current year.

a$.$ Diana earned a $$107,500$ salary for the year.

b$.$ Diana borrowed $$14,300$ from DI to purchase a car. DI charged her $2$ percent interest $($$$286)$ on the loan, which Diana paid on December $31.$ DI would have charged Diana $$950$ if interest had been calculated at the applicable federal interest rate. Assume that tax avoidance was not a motive for the loan.

c$.$ Ryan received $$3,150$ in alimony and $$6,800$ in child support payments from his former spouse. They divorced in $2016.$

d$.$ Ryan won a $$1,130$ cash prize at his church$-$sponsored Bingo game.

e$.$ The Workman$$s received $$1,650$ of interest from corporate bonds and $$1400$ of interest from a municipal bond. Ryan owned these bonds before he married Diana.

f$.$ The couple bought $96$ shares of ABC Incorporated stock for $$63$ per share on July $2.$ The stock was worth $$93$ a share on December $31.$ The stock paid a dividend of $$1\mathrm{.}00$ per share on December $1.$

g$.$ Ryan's father passed away on April $14.$ He inherited cash of $$73,000$ from his father and his baseball card collection, valued at $$4,300.$ As the beneficiary of his father's life insurance policy, Ryan also received $$173,000.$

h$.$ The couple spent a weekend in Atlantic City in November and came home with gross gambling winnings of $$3,500.$

I. Diana received $$5,000$ cash for reaching $10$ years of continuous service at DI$.$

j$.$ Diana was hit and injured by a drunk driver while crossing a street at a crosswalk. She was unable to work for a month. She received $$10,600$ from her disability insurance. DI paid the premiums for Diana, but it reported the amount of the premiums as compensation to Diana on her year$-$end W$-2.$

k$.$ The drunk driver who hit Diana in part $($j$)$ was required to pay her $$4,300$ medical costs, $$3,800$ for the emotional trauma she suffered from the accident, and $$9,600$ for punitive damages.

l$.$ For meeting her performance goals this year, Diana was informed on December $27$ that she would receive a $$7,300$ year$-$end bonus. DI $($located in Houston, Texas$)$ mailed Diana's bonus check from its payroll processing center $($Tampa$,$ Florida$)$ on December $28.$ Diana didn't receive the check at home until January $2.$

m$.$ Ryan is a $10$ percent owner of MNO Incorporated, a Subchapter S corporation. The company reported ordinary business income for the year of $$138,000.$ Ryan acquired the MNO stock two years ago.

n$.$ Ryan's day care business collected $$150,000$ in revenues. In addition, customers owed him $$14,500$ at year$-$end. During the year, Ryan spent $$17,000$ for supplies, $$13000$ for utilities, $$38,000$for rent, and $$1,650$ for miscellaneous expenses. One customer gave him use of their vacation home for a week $($worth $$14,000)$ in exchange for Ryan allowing their child to attend the day care center free of charge. Ryan accounts for his business activities using the cash method of accounting.

o$.$ Diana's employer pays the couple's annual health insurance premiums of $$17,000$ for a qualified plan.