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the answers are already there could you please explain how to get 5a and 5b on 1040 please do show work thank you Cliff Pine

the answers are already there could you please explain how to get 5a and 5b on 1040 please do show work thank you image text in transcribed
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Cliff Pine (age 66, S.S. \#879-56-1836) and Amy Pine (age 44, s.s. 4186561379 ) live at 1753 Oak Ridge Way, Grayson, GA 30017. Both have excellent vision, but Cliff is a bit hard of hearing. During 2022, they had the following items of income: Dividends: Fidelity Magellan Fund, $950 20th Century Growth Fund, $700 Interest Income: Wells Fargo Bank, $1,550 Atlanta Housing Authority Bonds, $1,200 Cliff won a paddling trip down the Ocoee River in July of 2022. The fair market value of this trip was $450. The Nantahala Outdoor Center sent Cliff a Form 1099-MISC reporting $450 in Box 3. Amy received $6,000 in alimony from her ex-husband, Don Juan DeMarco, S.S.\# 846-36-1853. Divorce agreement was established in 2007. Cliff also received the following amounts: 1. Total Social Security benefits received, $14,000 2. On March 1, 2022, Cliff began receiving $2,000 per month from an annuity; his life expectancy on that date was ten (10) years. Cliff purchased this annuity in 1999 for $60,000. Amy also received a salary from her part-time job at Go with the Flow, where she is in charge of canoe rentals. Information from her 2022W2 is as follows: Complete Form 1040, Schedule B, Social Security Worksheet, and any other required schedules, worksheets, or attachments, for the Pines. They elect to file a joint retum for 2022 . Use the general rule to calculate information related to the annuity. All dividend amounts are ordinary dividends AND qualified dividends. Filing Stat Check only gee box. Che boxily " you cheched the MFs bax, enter the n personis e chid bu Dependents tsee instruetionst) If more than four depondents. depondents, sen hatruct ons hore Income 1a Total amount loom fomis w 2 ber 1 /se in tructiona) \begin{tabular}{l} W \\ \hline \end{tabular} Atach Farmis b Household employee wages not reportad on Formbl w/? Aetach Forenis a Tpinoone not reported on ine ta (ooo inctrvetionsel W.2 bere, Alte attach Formm W-20 and 162914 it tas Hy yeu did not a Wages trom form 6919 , lne 6 W.2, ace instriction. I Nontautle combat pay eloction (see instructional) exclude

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