with tax forms showing Trish Himple owns a retail family clothing store. Her store is located at $4321$ Heather Drive, Henderson, NV $89002.$ Her employer identification number is $95-1234321$ and her Social Security number is $123-45-6789.$ Trish keeps her books on the cash basis. The income and expenses for the year are:

Trish$$s bookkeeper has provided the following book$-$basis fixed asset rollforward:

A book$-$basis fixed asset roll forward for Himple Retail on December $31,2022.$ The roll forward consists of $10$ columns: Asset, in service, depreciation method, life, cost basis, $2020$ depreciation, $2021$ depreciation, and $2022$ depreciation, accumulated depreciation, and net book value. Row entries are as follows. Row $1$: Cash register, $8/15/2020,$ SL$,5,10000\mathrm{.}00,833\mathrm{.}33,2000\mathrm{.}00,2000\mathrm{.}00,4833\mathrm{.}33,5166\mathrm{.}67.$ Row $2$: $2020$ total additions, no data, no data, no data, $10000\mathrm{.}00,833\mathrm{.}33,2000\mathrm{.}00,2000\mathrm{.}00,4833\mathrm{.}33,5166\mathrm{.}67.$ Row $3$: Retail fixtures, $10/12/2021,$ SL$,7,5500\mathrm{.}00,$ no data, $458\mathrm{.}33,785\mathrm{.}71,1224\mathrm{.}04,4225\mathrm{.}96.$ Row $4$: Furniture, $10/12/2021,$ SL$,7,4100\mathrm{.}00,$ no data, $341\mathrm{.}67,585\mathrm{.}71,927\mathrm{.}38,3172\mathrm{.}62.$ Row $5$: $2021$ total additions, no data, no data, no data, $9600\mathrm{.}00,$ no data, $800,1371\mathrm{.}42,2171\mathrm{.}42,7428\mathrm{.}58.$ Row $6$: Total, no data, no data, no data, $19600,833\mathrm{.}33,2800,3371\mathrm{.}42,7004\mathrm{.}75,12595\mathrm{.}25.$ Row $7$: Delivery truck, $6/1/2022,$ SL$,5,38000,$ no data, no data, $1900,1900,36100.$ Row $8$: Desk and cabinetry, $6/1/2022,$ SL$,7,12000\mathrm{.}00,$ no data, no data, $1000,1000,11000.$ Row $9$: Computer, $6/1/2022,$ SL$,5,3000,$ no data, no data, $350,350,2650.$ Row $10$: $2022$ total additions, no data, no data, no data, $53000\mathrm{.}00,$ no data, no data, $3250,3250,49750.$ Row $11$: Total, no data, no data, no data, $72600\mathrm{.}00,833\mathrm{.}33,2800,6621\mathrm{.}42,10,254\mathrm{.}75,62345\mathrm{.}25.$Enlarge Image

The truck is not considered a passenger automobile for purposes of the luxury automobile limitations$.$

Trish also has a qualified home office of $250$ sq$.$ ft$.$ Her home is $2,000$ sq$.$ ft$.$ Her $2017$ purchase price and basis in the home, not including land, is $($the home$$s market value is $).$ She incurred the following costs in $2022$ related to the entire home:

Utilities

Cleaning

$900$

Insurance

$1,100$

Property taxes

$2,000$

Required: For tax purposes, Trish elected out of bonus depreciation in all years except $2022.$ She did not elect immediate expensing in any year. The tax lives of the assets are the same as the book lives shown in the fixed asset schedule above. Complete Trish$$s Schedule C$,$ Form $8829,$ and Form $4562.$ Make realistic assumptions about any missing data.