the following forms for $2022...1040,$ schedule $1,$ schedule b$,$ schedule a$,$ schedule $8812,$ schedule $8812$ worksheet a$,$ and qualified dividends and capital gains worksheet. Jamie and Cecilia Reyes are husband and wife and file a joint return. They live at $5677$ Apple Cove Road, Boise, ID $83722.$ Jamie$$s social security number is $412-34-5670($date of birth $6/15/1973)$ and Cecilia$$s is $412-34-5671($date of birth $4/12/1975).$ They provide more than half of the support of their daughter, Carmen $($age $23),$ social security number $412-34-5672($date of birth $9/1/1999),$ who is a full$-$time veterinarian school student. Carmen received a $$3,200$ scholarship covering some of her tuition at college. She was not required to perform any services to receive the scholarship. Jamie and Cecilia furnish all of the support of Maria $($Jamie$$s mother$),$ social security number $412-34-5673($date of birth $11/6/1952),$ who is age $70$ and lives in a nursing home. They also have a son, Gustavo $($age $4),$ social security number $412-34-5674($date of birth $3/14/2018).$ The Reyes and all of their dependents had qualifying health care coverage at all times during the tax year.

Jamie's W$-2$ contained the following information:

Federal Wages $($box $1)=$ $ $149,625\mathrm{.}00$

Federal W$/$H $($box $2)=$ $ $17,235\mathrm{.}56$

Social Security wages $($box $3)=$ $ $147,000\mathrm{.}00$

Social Security W$/$H $($box $4)=$ $ $9,114\mathrm{.}00$

Medicare Wages $($box $5)=$ $ $149,625\mathrm{.}00$

Medicare W$/$H $($box $6)=$ $ $2,169\mathrm{.}56$

State Wages $($box $16)=$ $ $149,625\mathrm{.}00$

State W$/$H $($box $17)=$ $ $5,435\mathrm{.}00$

Other receipts for the couple were as follows:

Dividends $($all qualified dividends$)$ $ $2,922$

Interest income:

Union Bank $ $1,320$

State of Idaho$$interest on tax refund $22$

City of Boise school bonds $1,250$

Interest from U$.$S$.$ savings bonds $($not used for educational purposes$)410$

$2021$ federal income tax refund received in $20222,007$

$2021$ state income tax refund received in $2022298$

Idaho lottery winnings $1,380$

Casino slot machine winnings $2,250$

Gambling losses at casino $6,500$

Other information that the Reyeses provided for the $2022$ tax year:

Mortgage interest on personal residence $ $10,081$

Loan interest on fully equipped motor home $2,810$

Doctor$$s fee for a face$-$lift for Mrs$.$ Reyes $8,800$

Dentist$$s fee for a new dental bridge for Mr$.$ Reyes $3,250$

Vitamins for the entire family $110$

Real estate property taxes paid $5,025$

DMV fees on motor home $($tax portion$)1,044$

DMV fees on family autos $($tax portion$)436$

Doctors$$ bills for mother $2,960$

Nursing home for mother $12,176$

Wheelchair for mother $1,030$

Property taxes on boat $134$

Interest on personal credit card $550$

Interest on loan to buy public school district bonds $270$

Cash contributions to church $($all the contributions were in cash and none more than $$250$ at any one time$)5,100$

Cash contribution to man at bottom of freeway off$-$ramp $25$

Contribution of furniture to Goodwill$$cost basis $4,000$

Contribution of same furniture listed above to Goodwill$$fair market value $410$

Tax return preparation fee for $2021$ taxes $625$

Required:

Prepare a Form $1040$ and appropriate schedules for the completion of the Reyes$$s tax return. They do not want to contribute to the presidential election campaign and do not want anyone to be a third$-$party designee. The Reyes have not acquired any financial interest in virtual currency last year. For any missing information, make reasonable assumptions.