Sandy and Denny are married with three dependent children ages $19,20,$ and $21,$

and own and operate a store, selling masonry materials, although Denny also works

part time as an employee at another store selling lumber. The records for the

masonry store$$s current year $2023,$ revealed the following:

Gross income from sales for the store $ $293,020$

Long$-$term capital gains

$($from the sale of land$)18,750$

Store operating expenses

Insurance $($not health$)76,390$

Rent $77,270$

Supplies $($nonmanufacturing$)61,620$

Depreciation $($ditto$)41,640$

Wages and Payroll taxes $100,260$

Also there was a loss from theft of a business car $($only business use$)$ purchased originally for

$$46,860,$ with depreciation of $ $21,800$ taken so far, but which is now worth $ $18,400,$

Insurance proceeds from the theft were only $ $9,690.$

Other items not related to the masonry business include

Dividend income from Apple Inc., stock $8,180$

Interest expense on home mortgage $34,150$

Loan principal balance $$600,000$

Property taxes on home $26,660$

Long$-$term capital gain $9,920$

Long$-$term capital loss $8,190$

Denny$$s Salary $($from the other job$)14,460$

Sandy and Denny$$s AGI, taxable income or loss, and net operating loss for the year $2023$