Russell (birthdate February 2, 1969) and Linda (birthdate August 30, 1974) 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 (EIN: 321456789).
The business is operated out of their home, located at 1234 Cherry Lane, Nampa, ID 83687. The principal business code is 561730. Russell’s bookkeeper provided the following income statement from the landscaping business:

The bookkeeper provided the following additional information:
● Donations expense is a $600 donation to the Campaign to ReElect Senator Ami Dahla.
● Training includes $575 for an educational seminar on bug control. It also includes the cost for Russell to attend an online certificate program in landscaping in order to improve his skills and advertise his designation as a certified landscaper.
The tuition, fees, and books cost $1,400. He also drove his personal car 57 miles round trip to Boise to take exams three times for a total of 171 miles.
● No business gift exceeded $22 in value.
● The subscription is for a trade magazine titled Plants Unlimited.
The business uses the cash method 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 160 square feet and their house has a total of 1,600 square feet. They pay $13,200 per year rental on their house, and the utilities amount to $1,800 for the year.
The Longs also have the following interest income for the year:
Qualified dividends from Potato High Yield Dividend Mutual Fund $44,500

The Longs have two dependent children, Bill (Social Security number 123237654) and Martha (Social Security number 345678654).
Both Bill and Martha are fulltime high school students, ages 17 and 18, respectively, and each can be claimed for the $500 other dependent credit. Russell’s Social Security number is 664985678 and Linda’s is 554983946.
They made an estimated tax payment to the IRS of $300 on December 31, 2020.
The Longs received a $2,400 EIP in 2020.

Required: 

Complete the Longs’ federal tax return for 2020 on Form 1040, Schedule 1, Schedule B, Schedule C, Form 8829, and the Qualified Dividends and Capital Gain Tax Worksheet. Do not complete Form 4562 (depreciation).

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Lawns and Landscapes Income Statement 12/31/2020 REVENUES Lawn maintenance Lawn and plant installation Other TOTAL REVENUES COST OF SERVICES Salaries Payroll Taxes Equipment Rental Maintenance (Equipment) Special Clothing and Safety Shoes Contract Labor TOTAL COST OF SERVICES GROSS PROFIT (LOSS) OPERATING EXPENSES Advertising and Promotion Donations Insurance Meals and Entertainment Subscriptions Business Gifts Telephone Training Travel Other TOTAL OPERATING EXPENSES NET INCOME (LOSS) Current Period 1/1/2020 to 12/31/2020 $ $ 82,350 34,600 17,100 134,050 83,433 6,700 12,600 8,300 660 7,780 119,473 14,577 1,500 600 4,000 2,300 120 790 2,015 1,975 865 1,700 15,865 (1,288) Prior Period 1/1/2019 to 12/31/2019 $ $ 71,998 48,576 8,001 128,575 78,445 6,432 10,651 8,435 200 6,790 110,953 17,622 700 500 870 2,100 120 600 1,956 750 2,724 10,320 7,302