I need help finding their Non$-$business deductions, Non$-$business income, and modified AGI.

Ryan and Blake Lovely are married filing jointly taxpayers. Ryan$s$ birthdate $is$ August $10,1983,$ and Social Security number $is434-14-4448.$ Blake$s$ birthdate $is$ March $19,1984,$ and their Social Security number $is763-16-1562.$ They live $at22$ Thornton Road, Nashua, $NH03063.$ Both are self$-$employed.

The Lovelys received the following statement from their brokerage account $(see$ separate tab$).$

The $U.S.$ Treasury interest $is$ associated with bonds that also have market discount. The accrued market discount $in2023$ was $$47\mathrm{.}02.$ The Lovelys elect $to$ recognize market discount $in$ the year earned.

Blake started a new life coach business $in2023as$ a sole proprietor. The business office $is$ located $at4$ Townsend $W,$ Suite $8,$ Nashua, $NH03063.$ The business code $is812990.$ The financial results are:

Line Item DescriptionAmountClient revenue$$5,000$Office rent expense$14,000$Supplies$1,000$Utilities$500$Telephone$400$

During $2023,$ Ryan invested $in$ Vaporcoin, a virtual currency. $He$ purchased $40$ units $of$ Vaporcoin for $$3,000on$ February $2,2023.On$ May $15,2023,he$ exchanged the Vaporcoin into dollars when the value was $$3,500.He$ did not receive $a1099-B$ from the Vaporcoin account.

Ryan also operates a small business teaching fitness classes $in$ a park near their house. The business code $is812190.$ Ryan has a loyal clientele, and the books and records show the following:

Line Item DescriptionAmountExercise class receipts$$5,000$Exercise clothes$1,000$Various exercise supplies$1,800$

The exercise clothes that Ryan purchased are not dissimilar $to$ any other type $of$ workout clothing.

Neither business has employees, $an$ EIN, $or$ inventory. Both businesses are