Complete Form $1040,$ with all necessary schedules, worksheets, and attachments, for the following taxpayers: A$.$ General Information: $1.$ Taxpayer: Joseph Allen $278-43-8249$ Age $66$ at $12/31/2022$ CPA $2.$ Spouse: Charlene Allen $374-43-1851$ Age $53$ at $12/31/2022$ Design Consultant $3.$ Address: $5681$ Gates Mill Trace Grayson, Georgia $30017$ B$.$ Dependents: $1.$ Erin C$.$ Allen $256-34-1274$ Age $05$ at $12/31/20222.$ Ashley K$.$ Bridges $($Charlene$\text{'}$s stepdaughter from $1$st marriage$)816-49-1988$ Age $24$ at $12/31/2022$ Full$-$time student at Georgia State University Wages from summer job, $$5,400$;$$540$ Federal income tax withheld $($Assume support test met; all dependents lived with taxpayers during the entire year$).$ Other Information: $1.$ On December $24,2022,$ Joseph died of a heart attack. $2.$ On December $31,2022,$ Charlene received $$500,000$ in proceeds from Joseph's life insurance policy. $3.$ Charlene desires to file a joint return with her deceased husband. D$.$ Investment Income $($all dividends are ordinary dividends, dividends from Verizon Wireless and Home Depot are also qualified dividends$)$: $1.$ Interest on CDs at Northside Bank $-$ $$7,6752.$ Interest on Polk County School Bonds $$$$2,5403.$ Interest eamed on checking account at Wells Fargo $-$ $$4754.$ Dividends from Fidelity Magellan Fund $$$$3,7505.$ Dividends from Verizon Wireless $-$ $$1,6006.$ Dividends on Home Depot Stock $-$ $$625$ E$.$ Other Income:$/$Payments $1.$ Joseph received total social security benefits of $$15,000$ in $2022.2.$ State of Georgia income tax refund from $2021$ received in $2022$ was $$1,125.($Assume fully taxable$)3.$ Prior to his death, Joseph received a total of $$12,000$ in $2022($this covered January$-$December $2022)$ from an annuity with Northwestern Mutual Life. The annuity was purchased in $1971,$ at a cost of $$20,000.$ On January $1,2022,$ Joseph began receiving payments from the annuity. His life expectancy was ten $(10)$ years. Use the general rule for this annuity. $4.$ On November $17,2022,$ Joseph purchased a lottery ticket at his local QuickTrip for $\backslash$$$1.$ The ticket was a winner and paid him $$700$ in winnings. $5.$ Joseph paid $$300$ per month in alimony to his ex$-$wife, Anna Michele, S$.$S$.\backslash$#$257-91-4384.$ Divorce agreement established in June $2005.$ F$.$ Medical Expenses: $1.$ Doctors, Dentists and Hospitals $$$$15,6752.$ Glasses $-$ $$3503.$ Dentures for Joseph $-$ $$5754.$ Payment of medical insurance premiums $-$ $$6,6005.$ Miles driven for medical purposes $-5,400$ miles $(2,700$ miles Jan$-$June, $2,700$ miles Jul$-$Dec$).$ G$.$ Taxes Paid: $1.$ Payment to State of Georgia in $2022$ as a result of tax audit $-$ $$4,573.$ Of this amount, $$3,573$ was interest $\backslash$& penalties. This amount represents an audit adjustment from their $2020$ State Income Tax Retum. $2.$ Payments of Georgia Estimated Tax for the following years: $3.$ Real estate taxes paid in $2022$:$$3,500$ for $2021,$ and $$3,800$ for $2022.4.$ Auto Ad Valorem tax paid in $2022$ on the value of the vehicle: $$795.$ H$.$ Interest Paid: $1.$ On January $4,2022,$ The Allen's purchased a house to be used as their principal residence. The purchase price was $$500,000.$ At closing, they paid three $(3)$ points on this loan. The amount of interest paid on $2.$ this loan and reported to them on Form $1098$ was $$18,000.$ The discount points were not reported on Form $1098,$ but amounted to $$9,000.3.$ On October $1,2022,$ the Allen's decided to refinance their mortgage with a $5\%,15-$year mortgage. The amount refinanced was $$75,000$ to make an addition to the house. The total amount of interest paid on this loan and reported on Form $1098$ was $$5,200.$ I. Contributions $($taxpayer$\text{'}$s have all required documentation$)$; $1.$ Georgia State University $($donation not tuition related$)$ $$2,5002.$ United Way $-$ $$8003.$ Governor's Campaign Fund $-$ $$2504.$ Saint Oliver Church $$$$1,2005.$ Miles driven in connection with work done for St$.$ Vincent De Paul Society as a volunteer $2,000$ miles. $6.$ Hours worked at St$.$ Vincent De Paul Thrift Shop $-150$ hours by Charlene. She feels her time was worth $$5\mathrm{.}50$ per hour. $7.$ Clothes and household items given to Goodwill $(123$ Main Street, Snellville, GA $30078)$ on $7/19/2022$; Original purchase cost was $$3,600$; Estimated Thrift Shop Value was $$800.$ J$.$ Other items: $1.$ Joseph added up all his scratch off lottery tickets and realized his gambling losses for the year were $$1,231.2.$ On September $26,2022,$ Charlene received a cash gift from her Uncle Wally of $$14,000.$ K$.$ Child Care Expenses: $1.$ During $2022$ Joseph $\backslash$& Charlene paid the following amounts for the care of Erin while they worked: $2.$ $$1,500$ to Brats$-$B$-$Gone, $1750$ Skyland Drive, Snellville, GA$,30078.$ The company's EIN is $586571935.3.\backslash$$$2,000$ to Charlene's great aunt, Oda Mae Brown, $1024$ Old Oak Run, Dacula, GA$,30019.$ Her social security number is $257914192.$ L$.$ Other Amounts Paid: $1.$ Tax Prep Fee $$$$6,0002.$ Union Dues $-$ $$2,850$

please prepare the tax