Robert's employer provides the family with a high deductible PPO medical insurance policy. Robert funded his family health saving account $$5000$ in $2023.$

Robert's great Uncle $($bachelor$)$ on his father's side, is recently deceased $(10/12/40-$ dob$)$ and left Robert $1000$ shares of Boeing $($BA$)$ and $3,000$ shares of $1000$ Shares of DAL stock. Great Uncle Albert was a retired mechanic from the Vietnam war and then for Boeing. Alberts date of death was $\frac{10}{12}\frac{?}{18}$ and the FMV of BA was $$365$ a share. Albert purchased both stocks in $1980$ for $$10$ a share. Robert sold BA on $3/20/2023$ for $$95$ a share

Robert has a weekend sole proprietorship business where he owns and operates heavy earth moving equipment for the local land fill. He has been operating this business at a profit for a few years but has decided he needs to sell the equipment and spend more time with his daughter. The current years Revenue totaled $$25,000,$ with the following expenses: $$12000$ fuel, $$2,000$ insurance, equipment maintenance $$3750,$ licenses $$1000.$ He bought the equipment used $7$ years ago for