John Rivera, age $71,$ is single and has no dependents. At the beginning of $2023,$ John started his own excavation business and named it Earth Movers. John lives at $1045$ Center Street, Lindon, UT$,$ and his business is located at $381$ State Street, Lindon, UT$.$ The Zip Code for both addresses is $84042.$ John's Social Security number is $111-11-1111,$ and the business identification number is $11-1111111.$ During $2023,$ John reports the following items in connection with his business:

$\backslash$table$[[$Fee income for services rendered,$$1,000,000],[$Building rental expense,$36,000],[$Office furniture and equipment rental expense,$9,000],[$Office supplies,$2,500],[$Utilities$,4,000],[$Salary for secretary$,34,000],[$Salary for equipment operators,$42,000],[$Payroll taxes,$7,000],[$Fuel and oil for the equipment,$21,000],[$Business meals,$10,000],[$Business entertainment,$10,000]]$

During $2023,$ John recorded the following additional items:

$$10,000$ Interest income from First National Bank

$$9,500$ Dividends from ExxonMobil

John contributed the maximum amount to a traditional IRA.

John incurred Section $1244$ stock loss of $$15,000.$

Sale of ABC Inc. publicly traded stock on $\frac{11}{15}\frac{?}{2022}$ for $$2,000($originally purchased for $$17,000$ on $\frac{3}{15}\frac{?}{2021}$

During the year, John invested $$1,000$ into JKL limited partnership for the first time. His share of the limited partnership income for the year was $$5,000,$ and he received a $$3,000$ distribution from JKL limited partnership. He is a passive partner.

During the year, John invested $$1,000$ into MNO limited partnership for the first time. His share of the limited partnership loss for the year was $$6,000.$ He is a passive partner.

Prepare the $2023$ Federal income tax return for John. Ignore self$-$employment taxes. Take qualified business income deduction and standard deduction. Please submit the following items:

$(1)$ Cover page with the group$/$section number and the names of each group member

$(2)$ Form $1040,$ Schedule $1,$ Schedule B$,$ Schedule C$,$ Schedule D and Schedule E

$(3)$ Detailed calculation, including the ending at$-$risk amount and disallowed$/$non$-$deductible passive losses $($if any$)$ for limited partnerships.