sold 980 shares of Upway stock for $18 a share on March 19, 2022. She purchased the stock for $87 a share on April 30, 2014. Both of these sales were not reported to her on a 1099-B. 5. Isabel's father, David died on July 1, 2017, leaving Isabel his entire estate. Included in the estate was David's house ( 760 Cathedral Rd, EI Paso, TX 79901). David's basis in the residence was $167,000. The fair market value of the residence on the date of his death in 2017 was $291,000. Isabel has used the property as a rental property since she received it and has managed it herself, however she is not a real estate professional. To compute the depreciation on the house, Isabel has allocated $26,000 of the property's basis to the land and the remaining amount to the house. She has depreciated the house using the MACRS rules and conventions applicable to residential real estate. Isabel collected $29,600 rent in 2022 . The house was occupied during the entire year. She did not pay any contract labor that would require form 1099 for work related to this rental house. This property does not qualify for the Qualified Business Income Deduction. She incurred the following expenses related to the rental house during the year: 6. The following is a record of the medical expenses that Isabel paid during the year. The amounts reported are amounts she paid in excess of insurance reimbursements. 7. During the year, Isabel also paid $5,208 in real estate property taxes on her home, $3,790 real estate property taxes on a cabin she owns in Ruidoso, NM, and $919 on real estate property taxes on land in Hudspeth County, TX. 8. Isabel contributed cash of $3,750 to the Community Church during the year. Community Church's address is 333 Narrow Way, El Paso, TX 79905. She has receipts. 9. Isabel paid $3,804 in Texas sales tax this year. She has kept all her receipts. 10. Isabel paid $4,998 to UTEP for tuition and $536 for books for Faith's classes. She also paid for a parking pass at UTEP for $670. Isabel wants to get the best education credit she is qualified for. UTEP's address is 500 W. University Ave, El Paso, TX 79968. Their Federal ID is 85111111. Faith has not claimed the American Opportunity Credit in prior years and she has never been convicted of a felony