Warner Robins (born July 4, 1987) and Augustine Robins (born Nov 11, 1987) have been married for nine years, have no dependents, and file jointly. Warner is the president of Jaystar Corporation located in Macon, Georgia. The Jaystar stock is owned 40 percent by Warner, 40 percent by Augustine, and 20 percent by Warner's father. Warner and Augustine received the following tax documents: 1) W-2 Form 2) Form 1099-INT 3) Form 1098 4) Letter from Macon Museum of Arts regarding their charitable contribution. These items are located on separate tabs. The Robins paid the following amounts (all can be substantiated): General state sales tax Auto loan interest Medical insurance Income tax preparation fee Charitable contributions in cash: 2,120 4,800 11,400 750 Church 2,700 Central Georgia Technical University 5,000 Safe-deposit box 200 The Robins had total itemized deductions of $33,567 in 2021 which included a $9,600 state tax deduction. The tax basis for the donated album cover art is $25,000 and has been owned by Warner and Augustine for five years. Jaystar does not cover health insurance for its employees. In addition to Warner and Augustine's health insurance premiums shown above, Augustine required surgery which cost $6,500 for which only $3,200 was covered by insurance. In September 2022, Warner had to drive Augustine 130 miles each way to a surgical center. On January 1, 2022, Warner sold land to Jaystar Corporation for $75,000. He acquired the land 5 years ago for $160,000. No Form 1099-B was filed for this transaction. Augustine decided to become a management consultant in late 2022 and provided consulting services to her only client, Jaystar, in 2022 and billed them $7,500 on December 27, 2022. Jaystar is an accrual-based corporation and accrued the consulting expense of $7,500. Jaystar paid Augustine in January 2023 and expects to issue her a 1099-NEC in 2023. This was Augustine's only consulting work in 2022, and she is a cash-based business. She incurred no business-related expenses in 2022. Jaystar Corporation does not have a qualified pension plan or Section 401(k) plan for its employees. Therefore, Warner deposited $12,000 ($6,000 each) into traditional IRA accounts for Augustine and himself (neither are covered by a qualified plan at work). Required: Complete the Robins' federal tax return for 2022. Use Form 1040, Schedule 1, Schedule A, Schedule D, and Form 8949 to complete this tax return. Warner's W-2 Form Warner received the following W-2 form: a Employee's social security number 798-09-8526 Safe, accurate, OMB No. 1545-0008 FAST! Use IRS e~file b Employer identification number (EIN) 43-4321567 c Employer's name, address, and ZIP code Jaystar Corp. 1776 Eisenhower Pkwy. Macon, GA 31206 1 Wages, tips, other compensation 133,600.00 3 Social security wages 133,600.00 5 Medicare wages and tips 133,600.00 7 Social security tips Visit the IRS website at www.irs.gov/efile 2 Federal income tax withheld 6,200.00 4 Social security tax withheld 8,238.20 6 Medicare tax withheld 1,937.20 8 Allocated tips d Control number 9 10 Dependent care benefits e Employee's first name and Last initial Suff. 11 Nonqualified plans 12a See instructions for box 12 name C Warner Robins 638 Russell Parkway Macon, GA 31207 13 Statutory Retirement employee plan 14 Other e Third-party sick 12b pay C e 12c e 12d C e f Employee's address and ZIP code 15 State Employer's state ID number GA 5643E25 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name 133,600.00 3,600.00 2022 Department of the Treasury-Internal Revenue Service Form W-2 Wage and Tax Statement Copy B-To Be Filed With Employee's FEDERAL Tax Return. This information is being furnished to the Internal Revenue Service.