Ryan and Blake Lwely are married filing jointly taxpayers. Ryan's birthdate is August 10, 1992 and Social Security number is 434-14-4448. Blake's birthdate is March 19, 1983 and their Social Security number is 763-16-1562. They live at 22 Thornton Road, Nashua, NH 03063. Both are self-employed. The Livelys received the following statement from their brokerage account (see separate tab). The U.S. Treasury interest is associated with bonds that also have market discount. The accrued market discount in 2022 was $45.02. The Livelys elect to recognize market discount in the year earned. Blake started a new life coach business in 2022 as a sole proprietor. The business office is located at 4 Townsend W, Suite 8 , Nashua, NH 03063. The business code is 812990 . The financial results are: During 2022, Ryan invested in Vaporcoin, a virtual currency. He purchased 40 units of Vaporcoin for $3,000 on February 2, 2022. On May 15, 2022, he exchanged the Vaporcoin into dollars when the value was \$3,500. He did not receive a 1099-B from the Vaporcoin account. Ryan also operates a small business teaching fitness classes in a park near their house. The business code is 812190 . Ryan has a loyal dientele, and the books and records show the following: The evercise clathes that Blake purchased are not dissimilar to any other type of workout clothing- Neither business has employees, an EIN or imventory. Both businesses are accounted for using the cash basis of accounting- Ryan and Blake own a rental property located at 52 Charlotte Ave, Nashua, NH 03064. The condo was rented all year but is in need of an update. The condo's finances are as follows: Ryan and Blake made a $400 estimated payment on September 15, 2022. Required: Complete the Livelys' federal tax return for 2022. Use Form 1040, Schedule 1, Schedule 2, Schedule B, Schedule C (two of them), Schedule D, Form 8949, Schedule E, Schedule SE, Form 8995, Form 8582 (page 1 only) to complete this tax return. Also, to compute the Livelys' net operating loss carryforward, prepare only Schedule A of Form 1045