Russell (birthdate February 2, 1966) and Linda (birthdate August 30, 1971) Long have brought you the following information regarding their income and expenses for the current year. Russell owns and operates a landscaping business called Lawns and Landscapes Unlimited. The business is operated out of their home, located at 1234 Cherry Lane, Nampa, ID 83687. The principal business code is 561730. Russell Long had the following income and expenses from the landscaping business:

Income.................................................................$133,550

Expenses:

Business insurance.....................................................3,915

Office supplies...........................................................2,575

Payroll......................................................................83,643

Payroll taxes...............................................................8,105

Political contributions to Senate campaign...................500

Meals and entertainment (total).................................2,300

Contract labor............................................................7,310

Maintenance..............................................................8,316

Equipment rent........................................................10,900

Telephone..................................................................2,215

Business gifts (no gift over $22)..................................790

Special clothing and safety shoes................................660

Subscription to Green Lawns magazine.......................120

Educational seminar on bug control.............................375

Other expenses...........................................................1780

Russell attended an online certificate program Li landscaping in order to improve his skills and advertise his designation as a certified landscaper. The tuidon, fees, and books cost $1,400. He also drove his personal car 22 miles each way to Boise to take exams four times for a total of 176 miles,

The business uses the cash methcd of accounting and has no accounts receivable or inventory held for resale.

In addition to the above expenses, the Longs have set aside one room of their house as a home office. The room is 183 square feet and their house has a total of 1,600 square feet. They pay $12,600 per year rental on their house, and the utilities amount to $3,000 for the year.

The Longs also have the following interest income for the year

Interest from Idaho Bank and Trust bond portfolio $42,600

The Longs have two dependent children, Bill (Social Security number 123-23-7654) and Martha (Social Security number 345-67-8654). Both Bill and Martha are full-time high school students, ages 17 and 18, respectively, so they do not qualify for the child tax credit. Russell's Social Security number is 664-98-5678 and Linda's is 554-98-3946.

Required: 

Complete the Long's’ federal tax return for 2016. Use Form 1040, Schedule C, and Form 8829  to complete this tax return. Do not complete Form 4562  depreciation). Make realistic assumptions about any missing data.