Based on the below information,

a$)$ What is the amount on Form $1040,$ Line $9,$ Total Income?

$$105,901$

$$105,605$

$$88,451$

b$)$ Based upon the Form $1040$ you prepared for the Hassenhof's, what is the amount of Taxable Income on Line $15?$

$$77,905$

$$45,002$

$$102,402$

$$89,202$

c$)$ Based upon the Form $1040$ you prepared for the Hassenhof's, what is the refund amount shown on Line $34,$ Form $1040?$

$$8,333$

$$5,333$

$$1,089$

d$)$ Based upon the Form $540$ you prepared for the Hassenhof's, what is the Taxable Income shown on Line $19,$ Form $540?$

$$86,000$

$$94,879$

$$86,444$

$$82,314$

$-$Susan and Bill Hassenhof have W$-2$ Wages totaling $$98,000.$ Total Federal Tax Withheld was $$10,000$ and Total State Income Tax Withheld was $$3,000.$ Code DD $($Employer paid health insurance$)$ on each W$-2$ is $$3,000$

$-$Bill is an accounts payable clerk and Susan is a high school math teacher.$$ They want to file Married Filing Joint

$-$They do not rent and they live in Orange County

$-$Bill received unearned income $($interest$)$ of $$500$ from the Bernay Madeoff Bank in Trust

$-$Bill tried his luck at Super Duper Guaranteed to Win Bingo in $2023.$ He wagered $$2750$ and lost it all

$-$The Hassenhof$$s want to take the largest deduction they can in $2023,$ either the Standard Deduction OR Itemized Deduction

$-$Susan was born May $1,1975,$ and Bill was born on April $1,1975.$ Neither one is blind

$-$Susan sent her Mom $$600$ to help her Mom pay her property tax bill.$$ Susan cannot and does not claim her Mom as a dependent

$-$Bill owes the IRS $$1,200$ from his $2020$ Tax Return.$$ He is paying $$100$ a month on this debt

$-$Susan helped her friend start a business.$$ The friend plans on paying Susan $$6,000$ for all the work she did.$$ This payment will be made in December $2024$

$-$Bill got arrested for driving with a suspended license, no insurance, no current registration, reckless driving, using a cell phone while driving, open container in vehicle, leaving the scene of an accident, and resisting arrest.$$ He spent $6$ days in jail and calculated he lost $$1,900$ in wages since he could not work while he was locked up$.$ Bill paid the court $$1,200$ for the fine and enrolled in an anger management course which cost him $$700.$

$-$Susan sued a former employer for Intentional Infliction of Emotional Distress in $2023.$ She was awarded $$25,000$ by the court.$$ Susan has not received a check for the $$25,000$ award.$$ The former employer has filed an appeal and the case is now with the U$.$S$.9$th Circuit Court of Appeals.$$ Susan$$s attorney told her she may win the case.

$-$Bill$$s $401$K Account had a balance of $$625,000$ as of January $1,2023$

$-$Bill wanted to start a weed cutting business in $2023.$ He applied for a business loan and was approved for same in late $2023$ for $$40,000.$ Interest rate will be $6\%,$ term is $10$ years, and the loan funded on December $31,2023$

$-$In $2023,$ Susan sold a Gold and Silver Chess Set she owned to an art dealer she knows.$$ The Chess Set was purchased for $$5,600$ on February $20,2023,$ and Susan sold it for $$10,600$ on December $12,2023.$

$-$Bill and Susan owned a rental home they sold in $2022.$ In $2023,$ they returned a $$800$ security deposit to the tenant after the tenant moved out.

$-$Bill and Susan paid $$160$ in $2023$ for their B$.$P$.$O Elks Club membership.$$ The Elks is a fraternal organization. Bill and Susan go to the Elks to dance, have dinners, drink, and socialize.

$--$Susan took their dog Ace to the vet in $2023$ and paid $$1,800$ for the vet bill to fix the dog$$s paw

$-$Susan decided in $2023$ to become a self$-$employed tutor.$$ She taught $4$ kids business planning and was paid $$200.$ Her business expenses were $$25$ for business cards, $$100$ for business travel, and $$150$ for pencils, paper, and study guides.$$

$-$In $2023,$ Bill volunteered for $$Its me$,$ Not You$,$ a Qualified Charitable Organization.$$ He logged $300$ hours and calculated he drove $1,000$ miles for charity related travel from July $1$ to Dec $31$

$-$In $2023,$ Bill recommended to his best friend Tomas, to buy stock in Property Keeping, Inc.$$ Tomas made $$3,000$ on the stock and to show his appreciation, bought a $$15$ bottle of wine as a gift, and gave it to Bill when Tomas, his wife Alexi, and the Hassenhof$$s got together for their annual couples Thanksgiving dinner.

$-$Susan was called to Jury Duty in $2023.$ She was paid $$180$ for her service and did NOT have to give her jury duty pay to her employer.$$ Bill asked Susan if she would donate the $$180$ to $$Its me$,$ Not You$.$ Susan cashed the check and donated $$180$ to the charity.$$

$-$Bill won a $$2,000$ cash prize from a local grocery store in $2023.$ Bill said he did NOT get a W$-2$ or a Form $1099$ for the $$2,000$ he won.