Please do all calculations for tax return. Diana and John Felix married and file a joint return

John and Diana Felix are married and file a joint return. They have $3$ kids. Robert, $24-$ student who lives at home, worked part time earning $$1,500($spend on own support$),$ John and Diana provided $$6,000$ toward Robert's support $($including $$10,000$ for Robert's fall tuition$).$ Amanda, $20-$a full$-$time student, worked part$-$time earning $$3,200.$ Amanda lived at home until she was married in December $2023.$ She filed a joint return with her husband, Carlos, who earned $$30,000$ during the year. Anderson, $13$ lived in the Felix's home for the entire year.

Diana is a full$-$time professor, she earned $$223,500$ in a yearly salary $($see attached W$-2).$ She also worked part of the year for McGraw Hill, Inc and was paid $$10,000$ in salary, and withheld federal income tax of $$1,125,$ state income tax of $$495,$ Social Security tax of $$620,$ and Medicare tax of $$145.$

The Felix's received $$1,000$ of interest from First Republic Savings Bank on a joint account. They received interest of $$2,500$ on City of Chicago bonds they bought in January with the proceeds of a loan from Third National Bank of Illinois. They paid interest of $$1,100$ on the loan. John received a dividend of $$850$ on Home Depot Corporation stock he owns. Diana received a dividend of $$400$ on Disney Corporation stock she owns. John and Diana received a dividend of $$1,000$ on jointly owned stock in Mattel Corporation. All of the dividends received in $2023$ are qualified dividends.

John practices under the name "John M$.$ Felix, DDS$.$ John's gross receipts during the year were $$715,000.$ He did not receive any Form $1099-$NEC for his services and filed all required Form $1099-$NEC payments made by his business. John uses the cash method of accounting for his business. John's business expenses are as follows $$116,600.$ In June, John decided to refurbish his office. This project was completed, and the assets placed in service on July $1.$ $$9,000$ for new office furniture, $$7,500$ for new dental equipment $($seven$-$year recovery period$),$ and $$2,790$ for a new computer. John elected to compute his cost recovery allowance using MACRS. He elect to use $$179$ immediate expensing on all qualified assets and bonus for all other assets that do not qualify for $$179$ immediate expensing.

John made the following retirement and medical contributions for tax year $2023$: $$22,500$ to his company's qualified retirement account. $$7,300$ to his family's Health Savings Account $($HSA$)$ and $$36,775$ in health insurance premiums $($coverage for his entire family$).$

$1.$Diana's mother, Denise, died on January $1,2018,$ leaving Diana her entire estate. Included in the estate was Denise's residence. Denise's basis in the residence was $$50,000.$ The fair market value of the residence on January $1,2018,$ was $$190,000.$ The Felix's have held the property as rental property and have managed it themselves. From January $1,2019,$ until June $30,2023,$ they rented the house to the same tenant. The tenant was transferred for work to an out of state location and moved out at the end of June. Since they did not want to bother finding a new tenant, John and Diana sold the house on June $30,2023.$ They received $$305,000$ for the house and land for the land and $$255,000$ for the house$),$ less a $6$ percent commission charged by the broker. They had depreciated the house using the MACRS rules and conventions applicable to residential real estate. To compute depreciation on the house, the Felix's had allocated $$15,000$ of the property's basis to the land on which the house is located. The Felix's collected rent of $$2,100$ a month during the six months the house was occupied during the year. You may assume that the rental activity is considered an investment activity $($not a trade or business$).$ They incurred the following related expenses during this period:

Property insurance $$800$ Property taxes $3,150$