Write out In Each amount and Number Line for each of the Tax forms.

Note: This problem is for the $2022$ tax year.

Roberta Santos, age $41,$ is single and lives at $120$ Sanborne Avenue, Springfield, IL $62701.$ Her Social Security number is $123-45-6780.$

Roberta has been divorced from her former husband, Wayne, for two years. She has a son, Jason, who is $16,$ and a daughter, June, who is

Jason's Social Security number is $111-11-1112,$ and June's is $123-45-6788.$ Roberta has never owned or used a digital asset. She does

not want to contribute $$3$ to the Presidential Election Campaign Fund.

Roberta, an advertising executive, earned a salary from ABC Advertising of $$136,000$ in $2022.$ Her employer withheld $$16,000$ in Federal

income tax and $$4,400$ in state income tax.

Roberta has legal custody of Jason and June. The divorce decree provides that Roberta is to receive the dependency deductions for the

children. Jason lives with his father during summer vacation. Wayne indicates that his expenses for Jason are $$5,500.$ Roberta can

document that she spent $$8,500$ for Jason's support during $2022.$ In prior years, Roberta gave a signed Form $8332$ to Wayne regarding

Jason. For $2022,$ she has decided not to do so$.$ Roberta provides all of June's support.

Roberta's mother died on January $7,2022.$ Roberta inherited assets worth $$625,000$ from her mother. As the sole beneficiary of her

mother's life insurance policy, Roberta received insurance proceeds of $$300,000.$ Her mother's cost basis for the life insurance policy was

$$120,000.$ Roberta's favorite aunt gave her $$15,000$ for her birthday in October.

On November $8,2022,$ Roberta sells for $$22,000$ Amber stock that she had purchased for $$24,000$ from her first cousin, Walt, on December

$5,2017.$ Walt's cost basis for the stock was $$26,000.$ On December $1,2022,$ Roberta sold Falcon stock for $$13,500.$ She had acquired the

stock on July $2,2018,$ for $$8,000.$

An examination of Roberta's records reveals that she received the following:

Interest income of $$2,500$ from First Savings Bank.

Groceries valued at $$750$ from Kroger Groceries for being the $100,000$ th customer.

Qualified dividend income of $$1,800$ from Amber.

Interest income of $$3,750$ on City of Springfield school bonds.

Alimony of $$16,000$ from Wayne; divorce finalized in May $2020.$

Interest income of $$5,300$ from Microsoft Corp bonds

From her checkbook records, she determines that she made the following payments during $2022$:

Charitable contributions of $$4,500$ to First Presbyterian Church and $$1,500$ to the American Red Cross $($proper receipts obtained$).$

Payment of $$5,000$ to ECM Hospital for the medical expenses of a friend from work.

Mortgage interest on her residence of $$8,860$ to Peoples Bank.

Property taxes of $$3,200$ on her residence and $$1,100($ad valorem$)$ on her car.

$$800$ for landscaping expenses for residence.

Estimated Federal income taxes of $$2,800$ and estimated state income taxes of $$1,000.$

Medical expenses of $$5,000$ for her and $$800$ for Jason. In December, her medical insurance policy reimbursed $$1,500$ of her medical

expenses. She had full$-$year health care coverage.

A $$1,000$ ticket for parking in a handicapped space.

Attorney's fees of $$500$ associated with unsuccessfully contesting the parking ticket.

Contribution of $$250$ to the campaign of a candidate for governor.

Because she did not maintain records of the sales tax she paid, she calculates the amount from the sales tax table to $$1,808.$

Required:

Calculate Roberta's net tax payable or refund due for $2022.$

Fill out all appropriate tax forms. You will need Form $1040,$ Schedule $1,$ Schedules A$,$ B$,$ and D$,$ Form $8812$ and the Qualified

Dividends and Capital Gains Tax Worksheet $($I$\text{'}$ve attached all of these forms$).$ Note that you can report any capital gains

directly onto Schedule D without using a Form $8949.$ I don't care which line you put it on as long as it is in the correct section

$($long$-$term vs short$-$term$).$