can you please help on this paragraph and state what is taxable and how much thank you so much

Roberta, an advertising executive, earned a salary from ABC Advertising of $136.000 in 2021. Her employer withheld $16,000 in Federal income tax and $4.400 in state income tax. Roberta has legal custody of Jason and June. The divorce decree provides that Roberta is to recefve the dependency deductions for the children. Jason lives with his father during summer vacation. Wayne indicates that his expenses for Jason are $5,500. Roberta can document that she spent $8.500 for lason's support during 2021. In prior years, Roberta gave a signed Form 8332 to Wayne regarding Jason. For 2021, she has decided not to do so. Roberta provides all of June's support. Roberta's mother died on January 7, 2021. Roberta inherited assets worth $625.000 from her mother. As the sole beneficiary of her mother's life insurance policy. Roberta recelved insurance proceeds of $300,000. Her mother's cost basis for the life insurance policy was $120,000. Roberta's favorite aunt gave her $13,000 for her birthday in October. On November 8,2021 . Roberta sells for $22,000 Amber stock that she had purchased for $24,000 from her first cousin. Walt, on December 5, 2016. Walt's cost basis for the stock was $26,000. On December 1, 2021, Roberta sold Falcon stock for $13,500. She had acquired the stock on July 2 . 2017, for $8,000