Patricia, age $19,$ is a self$-$employed single individual with gross income of $$5,200$ from an unincorporated businessBusiness expenses amounted to $$4,900.$ Mike is single and is $67$ years old. His gross income from wages was $$14,150.$ Ronald is a dependent child under age $19$ who received $$6,800$ in wages from a part$-$time job. Sam is married and files a joint return with his spouse, Lana. Both Sam and Lana are $67$ years old. Their combined gross income was $$26,250.$ Quinn, age $20,$ is a full$-$time college student who is claimed as a dependent by his parents. For $2023,$ Quinn has taxable interest and dividends of $$2,600$