Heather and Nikolay Laubert are married and file a joint income tax return. Their address is 3847 Jackdaw Path, Madison, WI 58493. Nikolay’s Social Security number is 000-00- 1111, and Heather’s is 000-00-2222. Nikolay is a mechanical engineer, and Heather is a highly renowned speech therapist. Nikolay’s employer provides health care coverage for Heather and Nikolay. Heather is self-employed. They report all their income and expenses on the cash method. For 2021, they report the following items of income and expense: