Note: This problem is for the $2023$ tax year.

Robert A$.$ Kliesh, age $41,$ is single and has no dependents. Robert's Social Security number is $111-11-1115.$ His address is $727$ Big Horn Avenue, Sheridan, WY $82801.$ He does not contribute to the Presidential Election Campaign fund on his Form $1040.$

Robert works as a financial analyst and is well regarded in his field. This year his salary totaled $$1,450,000.$ His professional success has allowed him to purchase investments in real estate and corporate stocks and bonds. He also spends time volunteering with organizations that help people develop financial literacy skills.

Examination of Robert's financial records provides the following information for $2023.$

a$.$On January $16,2023,$ Robert sold $1,000$ shares of stock for a loss of $$12,000.$ The stock was acquired $14$ months ago for $$17,000$ and sold for $$5,000.$ On February $15,2023,$ he sold $400$ shares of stock for a gain of $$13,100.$ That stock was acquired in $2015$ for $$6,000$ and sold for $$19,100.$b$.$He received $$100,000$ of interest on private activity bonds that he had purchased in $2019.$ He also received $$40,000$ of interest on tax$-$exempt bonds that are not private activity bonds.c$.$Robert received rent income of $$190,000$ from an apartment complex he owns. He qualifies as an active participant in the activity. The property is located at $355$ North Milward, Jackson, WY $83001.$d$.$Expenses related to the apartment complex, acquired in $2014,$ were $$225,000.$e$.$Robert earns no taxable interest income. Because he invests only in growth stocks, he receives no dividend income.f$.$He won $$60,000$ in the Wyoming lottery.g$.$Robert was the beneficiary of an $$800,000$ life insurance policy on the life of his uncle Jake. He received the proceeds in October.h$.$In February, Robert exercised an incentive stock option that was granted by his employer in $2020.$ The strike price of the option was $$5$ per share. On the date of exercise, the fair market value of the stock was $$175$ per share. Robert purchased $1,800$ shares with the option; as of the end of the year, he still owns the stock $($current FMV $$138$ per share$).$i$.$Robert incurred the following potential itemized deductions.

$$5,200$ fair market value of stock contributed to the Red Cross $($basis of stock was $$3,000).$ He had owned the stock for two years. Robert also made cash contributions of $$18,000$ to qualified organizations during the year.

$$4,200$ interest on credit cards used to buy personal and household items.

$$18,900$ state and local property taxes.

$$15,000$ of medical expenses that he paid on behalf of his administrative assistant, who unexpectedly took ill.

$$8,000$ paid for lottery tickets associated with playing the state lottery.

$$750$ contribution to the campaign of the Green Party candidate for governor of Wyoming.

Because Robert lived in Wyoming, he paid no state income tax.

Robert's W$-2$ shows Federal income tax withheld of $$480,000$ and Medicare tax withheld of $$32,275.$ Robert also made estimated Federal income tax payments of $$35,000.$ Robert did not engage in any digital asset transactions, and he was covered by health insurance for the entire tax year.

Use Forms $1040,6251,8283,8582,8960,$ and $8959$ as well as Schedules $1,2,$ A$,$ D$,$ E and the Qualified Dividends and Capital Gain Tax Worksheet to compute the tax liability $($including AMT$)$ for Robert A$.$ Kliesh for $2023.$ Omit Form $8949.$

Make realistic assumptions about any missing data.

If an amount box does not require an entry or the answer is zero, enter $"0".$

Enter all amounts as positive numbers, unless instructed otherwise.

It may be necessary to complete the tax schedules before completing Form $1040.$

When computing the tax liability, do not round your immediate calculations. If required, round your final answers to the nearest dollar.

Use the $2023$ tax rate schedule provided.