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 (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