who can answer this? the book its Federal Taxxation of 2012

Problem 6-61 Dave Stevens, age 34, is a self-employed physical therapist. His wife Sarah, age 31, teaches English as a Second Language at a local language school.They live at 12637 Pheasant Run, West Bend, Oregon 74658. They paid $8,900 in qualified residence interest and $2,400 in property taxes on their home. They had cash charitable contributions of $14,000. They also paid $180 to a CPA for preparing their federal and state income tax returns for the prior year, $100 of which was for the preparation of Dave's Schedule C. Sarah and Dave earned interest on CDs of $3,200. Sarah's salary for the year is $32,000, from which $9,600 in federal income tax and $1,400 in state income tax were withheld. Dave's office is located at Suite 402 943 Woodview Drive Portland, Oregon 74624, and his employer ID number is 22-758904 Dave has been practicing for four years, and he uses the cash method of accounting. During the current year, Dave recorded the following items of income: Revenue from patient visits Interest earned on the office $300,000 checking balance 225 The following expenses were recorded on the office books: Property taxes on the office Mortgage interest on the office Depreciation on the office Malpractice insurance Utilities Office staff salaries Rent payments on equipment Office magazine subscriptions Office supplies Medical journals $ 4,500 12,000 4,500 37,500 3,750 51,000 15,000 150 24,000 330 Dave pays $50 annually for use of a safety deposit box to store certain confidential documents related to his business. In addition to his medical practice, Dave spends 15 hours every week managing his real estate investments. To make sure he is aware of all current investment strategies and best practices, he subscribes to the following journals: Wall Street Journal U.S. News & World Report Money Magazine $150 55 45