Rocco operates a beauty salon as a sole proprietorship. Rocco also owns and rents an apartment building. In $2023,$ Rocco had the following income and expenses. You may assume that Rocco will owe $$2,528$ in self$-$employment tax on his salon income, with $$1,264$ representing the employer portion of the self$-$employment tax. You may also assume that his divorce from Svetlana was finalized in $2016.$

Interest income

Salon sales and revenue

Salaries paid to beauticians

Beauty salon supplies

Alimony paid to his ex$-$wife, Svetlana

Rental revenue from apartment building

Depreciation on apartment building

Real estate taxes paid on apartment building

Real estate taxes paid on personal residence

Contributions to charity

$$11,875$

$86,760$

$45,430$

$23,440$

$6,200$

$31,940$

$13,100$

$11,260$

$6,357$

$4,369$

b$-1.$ Complete Schedule $1$ of Form $1040$ for Rocco.

Visit the IRS website and download Schedule $1$ of Form $1040.$ Enter the required values in the appropriate fields. Save your completed Tax Form to your Next, click "Save."

Note: Use $2023$ tax rules regardless of year on the form.