Do schedule $1$ based on the question.

Armando Z$.$ and Lourdes K$.$ Gonzales are married and file a joint return. Armando is self$-$employed as a dentist, and Lourdes is a college professor. Armando and Lourdes have three children. The oldest is Ricardo, who lives at home. Ricardo is a law student at the University of Cincinnati and worked part time during the year, earning $$1,500,$ which he spent for his own support. Armando and Lourdes provided $$6,000$ toward Ricardo$$s support $($including $$4,000$ for Ricardo$$s fall tuition$).$ They also provided over half the support of their daughter, Selena, who is a full$-$time student at Edgecliff College in Cincinnati. Selena worked part time as an independent contractor during the year, earning $$3,200.$ Selena lived at home until she was married in December $2022.$ She filed a joint return with her husband, Tony, who earned $$30,000$ during the year. Felipe is the youngest and lived in the Gonzales$$s home for the entire year. The Gonzaleses provide you with the following additional information:

$$ Armando and Lourdes would like to take advantage on their return of any educational expenses paid for

their children.

$$ The Gonzaleses do not want to contribute to the presidential election campaign.

$$ The Gonzaleses live at $621$ Franklin Avenue, Cincinnati, Ohio $45211.$

$$ Armando$$s birthday is $3/5/1970$ and his Social Security number is $333-45-6666.$

$$ Lourdes$$s birthday is $4/24/1972$ and her Social Security number is $566-77-8888.$

$$ Ricardo$$s birthday is $11/6/1999$ and his Social Security number is $576-18-7928.$

$$ Selena$$s birthday is $2/1/2003$ and her Social Security number is $575-92-4321.$

$$ Felipe$$s birthday is $12/12/2010$ and his Social Security number is $613-97-8465.$

$$ The Gonzaleses do not have any foreign bank accounts or trusts.

$1.$ Lourdes is a part$-$time lecturer at Xavier University in Cincinnati, where she earned $$30,000.$ The university withheld federal income tax of $$3,375,$ state income tax of $$900,$ Cincinnati city income tax of $$375,$ $$1,860$ of Social Security tax, and $$435$ of Medicare tax. She also worked part of the year for Delta Airlines. Delta paid her $$10,000$ in salary, and withheld federal income tax of $$1,125,$ state income tax of $$300,$ Cincinnati city income tax of $$125,$ Social Security tax of $$620,$ and Medicare tax of $$145.$

$2.$ The Gonzaleses received $$800$ of interest from State Savings Bank on a joint account. They received interest of $$1,000$ on City of Cincinnati bonds they bought in January with the proceeds of a loan from Third National Bank of Cincinnati. They paid interest of $$1,100$ on the loan. Armando received a dividend of $$540$ on General Bicycle Corporation stock he owns. Lourdes received a dividend of $$390$ on Acme Clothing Corporation stock she owns. Armando and Lourdes received a dividend of $$865$ on jointly owned stock in Maple Company. All of the dividends received in $2022$ are qualified dividends.

$3.$ Armando practices under the name $$Armando Z$.$ Gonzales, DDS$.$ His business is located at $645$ West Avenue, Cincinnati, Ohio $45211,$ and his employer identification number is $01-2222222.$ Armando$$s gross receipts during the year were $$111,000.$ He did not receive any Form $1099$s$,$ and he did not have a requirement to file any Form $1099$s for any payee. Armando uses the cash method of accounting for his business. Armando$$s business expenses are as follows:

Advertising $ $1,200$