Refer to the facts in Problem 1:10-48 for John and Ellen Brhe. The following information is also available for them:

• John and Ellen live at 111 Maple Street, Johnsonville, Colorado 81733.

• Brite-On is located at 3900 Market Street, Johnsonville, Colorado 81733. Its employer identification number is 44-1357924.

• The business uses the accrual method and did not make any payments that would require Form 1099 to be filed. It has used the cost method to value inventory for many years.

• John started using his automobile in his business on July 1, 2011. During 2018, it was used 7,000 miles for John's business, 1,800 miles for commuting, and 6,500 miles for other reasons. The automobile and Ellen's automobile were available for personal use and during off-duty hours. John has written evidence to support his deduction for automobile expenses.

Complete the Brites' 2018 Form 1040, Schedules 1, 4, 5, A, C, and SE, and Forms 4562 and 4797.