Felton J$.($SSN $322-95-1426,$ born $5/26/1973)$ and Mary I. Smith $($SSN $236-09-2784,$ born $6/7/1976)$ are married and live at $22$ Fancy Avenue, Richmond, VA $23240.$ Felton is a computer programmer and Mary is a school clerk. They have three children $-$ Peter, Marie, and Martin. Felton and Mary provided all of the support for their children. Peter $($SSN $091-46-5912),$ born $5/26/2002)$ is a full$-$time college student and worked at a pet store part$-$time where he earned $$5,100.$ Marie $($SSN $233-12-6464,$ born $2/10/2005)$ is a full$-$time high school student and worked at a supermarket earning $$2,100.$ Peter and Marie had no other income. Martin $($SSN $131-44-2687,$ born $7/4/2012)$ had no income.

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The Smiths paid $$3,200$ to Genesis Learning Center for Martin$$s after school program. The EIN is $20-6548732$ and it is located at $35$ Lilly Drive, Richmond VA $23241.$ They received ordinary interest of $$59\mathrm{.}40$ from Bank of Richmond. Felton earned $$31,200$ and paid Federal Income tax of $$2,260.$ Mary earned $$20,400$ and paid $$986$ in Federal Income Tax. In addition, they run a lawn mowing business that yielded gross receipts of $$6,500$ and had the following expenses: maintenance, $$250$; advertising, $$75$; supplies, $$750$; and fuel, $$275.$ The business uses the cash basis for accounting purposes and the Smiths both materially participated in its operation.

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In $2023,$ the Smiths paid the following expenses:

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Dental bills $$ $ $415$

Mortgage Interest$$ $ $7,850$

Real estate taxes $$ $$1,850$

Home Insurance Premiums$$ $ $2,100$

Medical bills $$ $ $825$

Hearing aid $($Marie$)$ $ $225$

Goodwill contribution $($clothing FMV$)$ $ $180$

Toothpaste and other toiletries $$ $ $115$

Athletic club membership $$ $ $650$

Family health insurance $$ $$1,350$

Cash donated to a Church $$ $ $580$

Prescription drugs $$ $ $195$

Personal property taxes $$ $ $405$

Back brace $($Peter$)$ $ $185$

Junior Sluggers baseball league $$ $ $20$

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Please help prepare the Smith's Income Tax Return for $2023$ AND indicate what line on the form the information would go$.$ For example, line $1$a vs line $1$b$.$