Roberta Santos, age $41,$ is single and lives at $120$ Sanborne Avenue, Springfield, IL $62701.$ Her Social Security number is $123-45-6780.$ Roberta has been divorced from her former husband, Wayne, for two years. She has a son, Jason, who is $16,$ and a daughter, June, who is $18.$ Jason's Social Security number is $111-11-1112,$ and June's is $123-45-6788.$ Roberta has never owned or used a digital asset. She does not want to contribute $$3$ to the Presidential Election Campaign Fund.

Roberta, an advertising executive, earned a salary from ABC Advertising of $$136,000$ in $2023.$ Her employer withheld $$16,000$ in Federal income tax and $$4,400$ in state income tax.

Roberta has legal custody of Jason and June. The divorce decree provides that Roberta is to receive the dependency deductions for the children. Jason lives with his father during summer vacation. Wayne indicates that his expenses for Jason are $$5,500.$ Roberta can document that she spent $$8,500$ for Jason's support during $2023.$ In prior years, Roberta gave a signed Form $8332$ to Wayne regarding Jason. For $2023,$ she has decided not to do so$.$ Roberta provides all of June's support.

Roberta's mother died on January $7,2023.$ Roberta inherited assets worth $$625,000$ from her mother. As the sole beneficiary of her mother's life insurance policy, Roberta received insurance proceeds of $$300,000.$ Her mother's cost basis for the life insurance policy was $$120,000.$ Roberta's favorite aunt gave her $$15,000$ for her birthday in October.

On November $8,2023,$ Roberta sells for $$22,000$ Amber stock that she had purchased for $$24,000$ from her first cousin, Walt, on December $5,2018.$ Walt's cost basis for the stock was $$26,000.$ On December $1,2023,$ Roberta sold Falcon stock for $$13,500.$ She had acquired the stock on July $2,2019,$ for $$8,000.$

An examination of Roberta's records reveals that she received the following:

Interest income of $$2,500$ from First Savings Bank.

Groceries valued at $$750$ from Kroger Groceries for being the $100,000$th customer.

Qualified dividend income of $$1,800$ from Amber.

Interest income of $$3,750$ on City of Springfield school bonds.

Alimony of $$16,000$ from Wayne; divorce finalized in May $2021.$

Distribution of $$4,800$ from ST Partnership $($Employer Identification Number: $46-4567893).$ Her distributive share of the partnership passive taxable income was $$5,300.$ She had no prior passive activity losses. Assume that the qualified business income deduction applies and the W$2$ wage limitation does not.

From her checkbook records, she determines that she made the following payments during $2023$:

Charitable contributions of $$4,500$ to First Presbyterian Church and $$1,500$ to the American Red Cross $($proper receipts obtained$).$

Payment of $$5,000$ to ECM Hospital for the medical expenses of a friend from work.

Mortgage interest on her residence of $$7,800$ to Peoples Bank.

Property taxes of $$3,200$ on her residence and $$1,100($ad valorem$)$ on her car.

$$800$ for landscaping expenses for residence.

Estimated Federal income taxes of $$2,800$ and estimated state income taxes of $$1,000.$

Medical expenses of $$5,000$ for her and $$800$ for Jason. In December, her medical insurance policy reimbursed $$1,500$ of her medical expenses. She had full$-$year health care coverage.

A $$1,000$ ticket for parking in a handicapped space.

Attorney's fees of $$500$ associated with unsuccessfully contesting the parking ticket.

Contribution of $$250$ to the campaign of a candidate for governor.

Because she did not maintain records of the sales tax she paid, she calculates the amount from the sales tax table to be $$1,808.$

Required:

Calculate Roberta's net tax payable or refund due for $2023.$

Enter all amounts as positive numbers. However, use the minus sign to indicate a loss.

If an amount box does not require an entry or the answer is zero, enter $"0".$

Make realistic assumptions about any missing data.

It may be necessary to complete the tax schedules before completing Form $1040.$

When computing the tax liability, do not round your immediate calculations. If required, round your final answers to the nearest dollar.

Use the Tax Rate Schedule provided. Do not use the Tax Tables.