You are a tax preparer and have been asked to complete the previous year's tax return for new client Gabriel and Sophie Dubois. Because the Dubois children, Jean and Juliette, are now in college or soon to enter college, Gabriel and Sophie decided to pursue opportunities that resulted in additional streams of income. Gabriel is employed as an appraiser, and Sophie is an ophthalmologist at the local clinic. The Dubois couple provided the tax documents and additional information you requested for their tax return during their interview. In this interview, Sophie mentioned that she hates owing money with her tax return and wants to know how to avoid that scenario. To properly prepare the complex income tax return and advise your client, you will need to apply the appropriate tax laws, regulations, and codes