Dave $($SSN $412-34-5670)$ and Alicia $($S$5$N $412-34-5671)$ Stanley are married and file their return jointly. They have retired at the age of $51.$ The couple's income consists of rental property, stock investments, and royalties from an invention. They sold their large house that they had purchased six years ago for $$580,000$ on October $18,2020,$ for $$1$ million. They now live in a condo at $101$ Magnolia Lane, Suite $15,$ Highland Park, FL $33853.$

The rental property is an apartment complex $($building cost $$1\mathrm{.}5$ million and was purchased January $5,2020)$ with $30$ units that rent for $$27,000$ per month and are at $90\%$ occupancy.

$\backslash$table$[[$Rental income,$$291,600$