Family Information Roland Sorter has been married to Rachel since their graduation from university. They have two healthy children: Richard Their son, Richard, is 14 years old. He has 2022 net income from part-time jobs of $2,300. Roxanne Their daughter, Roxanne, is 11 years old. Her 2022 net income, also from part-time jobs, is $3,600. The family's medical expenses, all paid for by Rachel, are as follows: If work. Rachel's Business Income Rachel is a lawyer who carries on a professional practice as a sole proprietor. The business has a December 31 fiscal period. In 2022 , Rachel's revenues totalled $411,000. The business operates out of a building that Rachel purchased for this purpose in 2018. The building was purchased for $675,000, of which $175,000 reflected the estimated FMV of the land. When purchased