Instructions

Note: This problem is for the $2022$ tax year.

Janice Morgan, age $24,$ is single and has no dependents. She is a freelance writer. In January $2022,$ Janice opened her own office located at $2751$ Waldham Roadi, Pleasant Hill, NM $88135.$ She called her business Writers Anonymous. Janice is a cash basis taxpayer. She lives at $132$ Stone Avenue, Pleasant Hill, NM $88135.$ Her Social Security number is $123-45-6782.$ Janice's parents continue to provide health insurance for her under their policy. Janice did not engage in any virtual currency transactions during the year and wants to contribute to the Presidential Election Campaign Fund.

During $2022,$ Janice reported the following income and expense items connected with her business.

$\backslash$table$[[$Income from sale of articles,$$95,000$