I need help with this tax problem but it is $3$ parts long:

Donations of Property:

Paintings & Sculpture: $($see Note $7)$

Cost

$ $22,000$

FMV Appraisal

$30,000$

Note $7-$ Contribution of Property: The painting and sculpture were appraised by a reputable company. Mr$.$ Smith believes that the Estimated FMV should be $$70,000$ and not $$30,000$ as declared by the appraisal company?

Other Expenses $$44,000$

Gambling losses $($see Note $8)$

Note $8-$ Gambling Losses: Mr$.$ Smith enjoys gambling and he considers himself to be a "Doctor of the Craps Table". During $2023$ Jerry won $$14,000$ and incurred losses of $$58,000.$

His net gambling losses amounted to S$44,000.$ After his summer $2022$ winning streak, he has

been constantly losing!

Note $9-$ Child & Dependent Care Expenses and Child Care Credit : The Smith's want to claim "Child & Dependent Care Expenses" and the Child Care Credit. During $2023$ the Smiths' spent $$9,000$ on Child Care expenses for their son George.

Compute the amount of Child Care expenses allowed and Child Tax Credit allowed.

Note $10-$ Education Credits: The Smith's spent $$70,000$ for tuition at Cornell University and $$20,000$ for Campus Housing. Mr$.$ Smith would like to take advantage of the Education Credits available for his son Andrew.

Note $11-$ Sale of Tribeca Apartment. In $2023,$ Jerry Smith purchased a two bedroom condominium apartment in Tribeca for S$1,200,000$ in order to be close to his N$.$Y$.$ office. In $2023,$ Jerry's Mother needed a new place to live in NYC and Jerry sold her his old apartment for $$100,000.$ The apartment has a FMV of S$575,000)$ Jerry decided that he could use the loss to reduce his taxable income. Shortly thereafter, Jerry purchased another condominium nearby, in the new tower on Murray Street.

What I need:

REQUIRED:

$1.$ The Tax Project is based on the $2023$ & $2024$ Tax Laws.

Because of Covid$19$ and the Pandemic, and Distance Learning and students located outside the United States, you will compute the Taxable Income, Tax Liability and the Tax Results for the $2023$ Year, based upon the Tax Formula$\mathrm{.}4)$ AS PAGE #$1,$ OF YOUR SOLUTION.

"PREPARE A SUMMARY SCHEDULE" OF YOUR TAX FINDINGS. Use the following categories:

$$ Gross Income

$$ Sch C: Net Income $($Net Loss$)$

$$ Net Capital Gains$/$ Losses

$$ Deductions for AGI,

$$ Adiusted Gross Income $($AGI$)$

$$ Itemized Deductions or Standard Deduction,

$$ Taxable Income,

$$ Tax Liability

$$ Tax Due or Amount of Refund.

$5)$ Comment on The Tax Treatment for each of the ELEVEN NOTES listed in the Project. For each Note, you must write a brief explanation as to your tax treatment, explaining why you handled it the way that you did.

Do not comment on the Dependents