Comprehensive Problem $($Tax Return Problem$).$ John Stantus, single, is the sole owner of Stantus Accounting Services, Co$.$ He started the company, which is organized as a sole proprietorship, on February $10$ of the current year. For this year, Stantus Accounting Services reported the following amounts of income and expenses. Please show how you arrived at the solution.

Fee revenues $$950,000$ Expenses: Employee wages $(125,000)$ Payroll taxes $(9,563)$ Advertising $(3,600)$ Insurance $(2,400)$ Utilities $(7,200)$ Rent $(10,000)$ Supplies $(5,000)$ Selling expenses $(35,000)$ John purchased a car on February $1$ of the current year for $$44,000.$ He uses the car for both business and personal purposes. Mileage logs indicate that John put $40,000$ miles on the car this year. Of that total, $28,000$ miles were business related and the remaining $12,000$ were related to personal travel. John wants to deduct the maximum amount allowable for business use of his car. John also purchased office equipment, computers and other five$-$year property for use in the business. He purchased $$625,000$ worth of such depreciable assets in March. He wants to deduct the maximum amount allowable under Code Sec. $179$ and depreciate the remaining cost $($if any$)$ under the MACRS system. Selling expenses include $$6,000$ spent for meals and entertainment incurred on John$$s sales calls during the year. Selling expenses also include $$12,000$ in illegal payments to city officials paid to secure a lucrative contract with the city. John was uncomfortable making this payment, but reasoned that the contract was important to get his business off to a good start. Selling expenses also include gasoline, parking fees, and other documented auto expenses totaling $$2,500$ attributable to John$$s sales calls. Prepare John's $2023$ Individual Income Tax Return.