Shaky Shady (Slims brother), age 44, is single and has no dependents. He is a freelance writer. In January 2018, Shaky opened his own office Located at 2751 Detroit Blvd, Detroit, MI 48127. He called his business Writers Anonymous. Shaky is a cash basis taxpayer. He lives at 132 Stone Avenue, Detroit MI 48127. His Social Security number is 999-99-9999. Shaky pays for 7,000 for his health insurance using funds from Writers Anonymous. In addition, Shaky reported the following income and expenses items connected with his business during 2018: Income from sales of articles $85,000 Rent 16,500 Utilities 7,900 Supplies 1,800 Liability insurance 5,000 Travel (including 1,200 of meals) 3,500 Shaky purchased and placed in service the following fixed assets for his business. Since this is the first year of business, Shaky does not want to elect Section 179 expense or take bonus depreciation on these assets. Furniture costing $21,000 on January 10th. Computer equipment costing $12,400 on July 28th. Shaky has the following personal expenses: State income tax $2,950 Home mortgage interest (on a 350,000 loan) 9,000 Property taxes on home 3,000 Charitable contributions (cash) to Goodwill 2,200 Shady did not keep a record of sales tax he paid and uses the sales tax table amount of $437 for purposes of an itemized deduction. Shady received $4,000 of interest income from a certificate of deposit from Second National bank. For the 2018 tax year, Shady made four quarterly estimated tax payments of $3,000 each. Using TaxSlayer software, compute Shadys 2018 Federal income tax payable (or refund due) and complete form 1040 (including supporting schedules), Schedules A, B, and C (including form 4562 to calculate depreciation).