Daniel, age $38,$ is single and has the following income and expenses in $2022$:

Salary income $$135,000$

Net rent income $21,500$

Dividend income $1,100$

Payment of alimony $($divorce finalized in March $2020)20,000$

Mortgage interest on residence $8,300$

Property tax on residence $1,800$

Contribution to traditional IRA $($assume the amount is fully deductible$)4,200$

Contribution to United Church $1,700$

Loss on the sale of real estate $($held for investment$)1,325$

Medical expenses $3,200$

State income tax $2,550$

Federal income tax $5,600$

Daniel's standard deduction for $2022$ is $$12,950.$

Daniel, age $38,$ is single and has the following income and expenses in $2022$:

Salary income $$135,000$

Net rent income $21,500$

Dividend income $1,100$

Payment of alimony $($divorce finalized in March $2020)20,000$

Mortgage interest on residence $8,300$

Property tax on residence $1,800$

Contribution to traditional IRA $($assume the amount is fully deductible$)4,200$

Contribution to United Church $1,700$

Loss on the sale of real estate $($held for investment$)1,325$

Medical expenses $3,200$

State income tax $2,550$

Federal income tax $5,600$

Daniel's standard deduction for $2022$ is $$12,950.$