Ron Jackson, S$.$S$.$# $260-45-1896,$ age $51,$ an unmarried taxpayer with no dependent children, is a geneticist for Emory University. He lives at $1956$ Westside Place, Dunwoody, Ga$.30338.$ He had the following income for $2023$:

Taxable Gross Salary: $$62,000$

Federal Income Tax Withheld $$6,500$

Interest Income from Wells Fargo $ $412$

Ordinary Dividends from AT&T $ $1,492$

All of the dividends from AT&T are qualified dividends.

Additional Information:

Ron is covered under Emory's $401(k)$ retirement plan and contributed $$8,000$ to the plan for $2023.$

Ron contributed $$7,500$ to his Traditional IRA during the year $2023.$

The IRA basis for all prior years was $$15,540$ as of December $31,2023.$

During $2023,$ Ron paid $100\%$ of the support of his mother, Maria Jackson. Maria is age $73,$ unmarried, and had $$3,699$ of gross income during $2023.$ Maria is currently a citizen and resident of Madrid, Spain and lives there in a condo provided to her by Ron. Ron pays all of the costs associated with this condo.

Ron decided to begin work on his $PhD($doctorate degree$)$ in genetics during $2023.$ He paid $$4,200$ for tuition, and $$950$ for books reported on his $1098-$T$,$ to Phoenix University during $2023.($Phoenix University $8200$ Roberts Drive Sandy Springs, GA $30350$ EIN $27-5412350)$

Required: Please complete Mr$.$ Jackson's $2023$ Form $1040,$ with all necessary forms, schedules and worksheets.