what number will go on the tax return for #14?

14. On June 7 and 8, 2018, the Danes held a garage sale to dispose of unwanted furniture, appliances, books, bicycles, clothes, and one boat (including trailer). The estimated basis of the items sold is $25,500. All assets were used by the Danes for personal purposes. Jason R. and Jenni L. Dane are married and live at 13071 Sterling Drive, Marquette, MI 49866. Jason is a self-employed insurance claims adjuster (business activity code 524290), and Jenni is the dietitian for the local school district. They choose to file a joint tax return each year. Requirements Prepare an income tax return (with all appropriate forms and schedules) for the Danes for 2018 following these guidelines: Make necessary assumptions for information not given in the problem but needed to complete the return. The taxpayers are preparing their own return (ie, no preparer is involved. The taxpayers have substantiation (e.g., records, receipts) to support all transactions for the year. If any refund is due, the Danes want a refund check sent to them by mail. The Danes had itemized deductions from AGI for 2017 of $16,700, of which $1,500 was for state and local income taxes. The Danes do not want to contribute to the Presidential Election Campaign Fund