Your friend, Joel Barish, asked for your help with his taxes which are due in $60$ minutes. He is utterly confused, and Clementine $$with hair like a tangerine$$ asked him to go watch the elephants marching in the city parade today. This leaves it up to you to file the tax payment for him. You reluctantly agree, for a fee of course. And now the deadline is fast approaching.

He gave all his information to the accounting firm Rob and Carrie, CPA Ltd$.,$ just like he does every year, but unfortunately, they disappeared after federal investigators knocked on their door early this morning. Apparently, investigators were hoping to discuss a client which recently found out they have no cash in the bank even though their accounting records say the business is thriving.

Left behind was their only employee, the smart and savvy Professor Mierzwiak. Some might say he was the brains behind the operation, however, given he is unable to sign or prepare tax returns due to a prior accounting incident we will not speak of all he can do is administrative work. What he did not relay to the authorities is that he reads every single document the firm collects from its clients and retains every detail to memory. Rob and Carrie would often ask him for information they needed when preparing their clients$$ returns to save time on reading, and he would recite them without ever having to pick up a document to confirm.

He also happens to be a very nice and courteous man and has offered to be a resource to you as you prepare the tax payment computation. But he is not permitted to practice taxation and therefore cannot offer any advice on how to use it$.$ He is simply able to answer any questions you ask, so long as they are in the form of a question and are specific enough.

Here is what you were able to gather so far:

Joel owns his own business as a cartoonist and also likes to illustrate pictures of people he secretly stares at on the train in his spare time.

Clementine works for a large book company and often changes the color of her hair.

The company that Clementine works for is owned by a large corporation and offered her either stock or stock options a few years back, you don$$t recall.

Clementine is very charitable, though she never gives to charity for fear it might get to their heads.

Joel often claims he is blind but only when he doesn$$t want to be social.

Clementine is college educated.

Joel is also college educated.

Joel owned a home at some point.

What is Joel$$s tax liability for $2023?$