Please guide me through this? As much as possible. I am confused as to what is taxable and what is not. Also on where things go.

Tax Return #1 Diego and Deborah Duran Use the following information to complete Diego and Deborah Duran's 2021 federal income tax return. If information is missing, use reasonable assumptions to fill in the gaps. For this first tax return assignment, You need the following forms to complete this tax return: Form 1040, Schedule 1, Schedule A, and Schedule B. Diego and Deborah Duran's are married and have one child, Dulce, who is 19. Dulce is currently working at EP Fitness and earned $8,800 from personal training. She is attending UCLA part time, lives at home with her parents, and plans to graduate with a degree in nursing. The Duran's also support Diego's father, Carlos who lives in a small apartment down the street. Carlos earned $11,900 this year from Bowie Bakery and Diego pays most of his bills (food, rent, etc.) for $2,000 per month (over half of his support). Diego works as an engineer for the Rock Paper Consulting (see W-2 information). Diego also won $3,500 in a weightlifting tournament at EP Fitness. Deborah is a nurse practitioner and works at Sun West Urgent Care (see W-2 information). She was injured on the job earlier in the year and received $2,230 of worker compensation income. Diego and Deborah own their home and pay interest on their home loan (balance of $304,000, original loan was on 6/7/2018 for $395,000) and a personal loan to pay for two other cars they own for $65,000. Diego paid $6,000 of alimony to his former wife, Sandy Becker (SSN 223-11-9870). They were divorced on 2/5/2001. Diego and Deborah want to file either married filing jointly or married filing separately, whichever is best for tax purposes. Based on this information and the information below, prepare Diego and Deborah's 2021 Federal tax return The Duran's have summarized the income and expenses they expect to report this year as follows: Income Diego's W2 Information: Salary Federal income tax withheld State income tax withheld Social Security tax withheld Medicare tax withheld $78,900 9,100 0 4,892 1,144 Deborah's W2 Information Federal income tax withheld State income tax withheld Social Security tax withheld Medicare tax withheld $49,870 5,025 0 3,092 723 Interest income from bank account at WestStar Bank 1,550 Ordinary Dividend income from WorldCo Stock 2,595 Tax exempt interest income from San Saba City municipal bond funds 875 Expenditures: Sales taxes paid in 2021 (Diego keeps receipts) Real estate taxes paid on residence Automobile license tax (based on value) Home mortgage interest paid Interest paid on Discover Credit Card Interest paid on loan for autos Medical Expenses (unreimbursed) Deborah's Medical Prescriptions Dulce's computer for school Tax Preparation fees Cash contributions to Senate election campaign Cash contributions to the Rescue Mission (Diego has receipts) 1,250 10,006 320 16,870 790 3,875 14,120 1,210 1,980 1,750 1,250 4,890 1040 Department of the Treasury - Internal Revenue Service (99) U.S. Individual Income Tax Return 2021 OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space. Filing Status Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying widow(er) (QW) Check only If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QW box, enter the child's name if the qualifying one box. person is a child but not your dependent Your first name and middle initial Last name Your social security number If joint return, spouse's first name and middle initial Last name Spouse's social security number State ZIP de You Yes Last name to you DOI Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign Check here if you, or your City, town, or post office. If you have a foreign address, also complete spaces below. spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change Foreign country name Foreign province/state/county Foreign postal code your tax or refund. Spouse At any time during 2021, did you receive, sell, exchange, or otherwise dispose of any financial interest in any virtual currency? | No Standard Someone can claim: You as a dependent Your spouse as a dependent Deduction Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You: Were born before January 2, 1957 Are blind Spouse: Was born before January 2, 1957 Is blind Dependents (see instructions): (2) Social security (3) Relationship (4) i qualifies for (see instructions): If more (1) First name number Child tax credit Credit for other dependents than four dependents, see instructions and check here Wages, salaries, tips, etc. Attach Form(s) W-2 Attach 2a Tax-exempt interest 2a b Taxable interest Sch. Bit 3a Qualified dividends required. 3b b Ordinary dividends 4a IRA distributions 4a b Taxable amount 5a Pensions and annuities 5a b Taxable amount 5b Standard 6a Social security benefits. b Taxable amount 6b Deduction for- Capital gain or loss). Attach Schedule D if required. If not required, check here Single or Married filing Other income from Schedule 1, line 10 8 separately, $12,550 9 Add lines 1, 2b, 3b, 4b, 5, 6, 7, and 8. This is your total income Adjustments to income from Schedule 1, line 26 10 jointly or Qualifying 11 Subtract line 10 from line 9. This is your adjusted gross income widower), $25,100 12a Standard deduction or itemized deductions (from Schedule A) 12a Head of b Charitable contributions if you take the standard deduction (see instructions) 12b household $18,800 c Add lines 12a and 12b 12c If you checked Qualified business income deduction from Form 8995 or Form 8995-A 13 any box under Standard 14 Add lines 12c and 13 14 Deduction, 15 Taxable income. Subtract line 14 from line 11. If zero or less, enter -o- . 1 2b Fallol 4b 7 U 8 Married filing 10 11 13 15 see instructions. For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2021) SCHEDULE 1 OMB No. 1545-0074 (Form 1040) Additional Income and Adjustments to Income 2021 Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR. Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Sequence No. 01 Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number Attachment 1 2a 3 4 4 5 6 7 Part 1 Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes. 2a Alimony received .. b Date of original divorce or separation agreement (see instructions) 3 Business income or loss). Attach Schedule C 4 Other gains or losses). Attach Form 4797 . 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 6 Farm income or (loss). Attach Schedule F 7 Unemployment compensation. 8 Other income: a Net operating loss 8 b Gambling income 8b c Cancellation of debt. 8C d Foreign earned income exclusion from Form 2555 8d e Taxable Health Savings Account distribution. 8e f Alaska Permanent Fund dividends 8f g Jury duty pay 8g h Prizes and awards i Activity not engaged in for profit income 8i Stock options ... 8j k Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property.. 8k Olympic and Paralympic medals and USOC prize money (see instructions). m Section 951(a) inclusion (see instructions) 8m n Section 951A(a) inclusion (see instructions) 8n o Section 461() excess business loss adjustment. 80 p Taxable distributions from an ABLE account (see instructions) 8p z Other income. List type and amount | 8z Total other income. Add lines 8a through 8z 10 Combine lines 1 through 7 and 9. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8 8h 81 9 9 10 SCHEDULE A Itemized Deductions OMB No. 1545-0074 (Form 1040) Go to www.irs.gov/Schedule for instructions and the latest information. 2021 Department of the Treasury Attach to Form 1040 or 1040-SR. Internal Revenue Service (99) Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Sequence No. 07 Name(s) shown on Form 1040 or 1040-SR Your social security number Attachment 1 Medical and Dental Expenses 3 Taxes You Paid 5a 5b 5c 5d Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) 2 Enter amount from Form 1040 or 1040-SR, line 11 | 2 3 Multiply line 2 by 7.5% (0.075). 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter-O- 5 State and local taxes. a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box. b State and local real estate taxes (see instructions) c State and local personal property taxes d Add lines 5a through 5c . e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) 6 Other taxes. List type and amount 7 Add lines 5e and 6 8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box a Home mortgage interest and points reported to you on Form 1098. See instructions if limited b Home mortgage interest not reported to you on Form 1098. See instructions if limited. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address 5e 6 Interest You Paid Caution: Your mortgage interest deduction may be limited (see instructions). 8 8b 8c 8d 9 10 Caution: If you see instructions. c Points not reported to you on Form 1098. See instructions for special rules d Mortgage insurance premiums (see instructions) e Add lines 8a through 8d. 8e 9 Investment interest. Attach Form 4952 if required. See instructions. 10 Add lines 8e and 9 Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, see Charity instructions 11 12 Other than by cash or check. If you made any gift of $250 or more, made a gift and got a benefit for it, see instructions. You must attach Form 8283 if over $500. 12 13 Carryover from prior year 13 14 Add lines 11 through 13. Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified Theft Losses disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions Other 16 Other-from list in instructions. List type and amount Itemized Deductions Total 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Itemized Form 1040 or 1040-SR, line 12a Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box 14 15 16 17 SCHEDULEB (Form 1040) Interest and Ordinary Dividends Go to www.irs.gov/Schedule for instructions and the latest information. Attach to Form 1040 or 1040-SR. Department of the Treasury Internal Revenue Service (99) Name(s) shown on retum OMB No. 1545-0074 2021 Attachment Sequence No. 08 Your social security number 1 4 Part 1 1 List name of payer. If any interest is from a seller-financed mortgage and the Amount buyer used the property as a personal residence, see the instructions and list this Interest interest first. Also, show that buyer's social security number and address (See instructions and the Instructions for Form 1040, line 2b.) Note: If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest shown on that form. 2 Add the amounts on line 1. 2 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815. .. 3 4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR, line 2b Note: If line 4 is over $1,500, you must complete Part III. Amount Part II 5 List name of payer Ordinary Dividends (See instructions and the Instructions for Form 1040, line 3b.) 5 Note: If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the fim's name as the payer and enter the ordinary dividends shown 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, on that form. line 3b 6 Note: If line 6 is over $1,500, you must complete Part III. Part III You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a Yes No foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to a foreign trust. Foreign 7a At any time during 2021, did you have a financial interest in or signature authority over a financial Accounts account (such as a bank account, securities account, or brokerage account) located in a foreign and Trusts country? See instructions. Caution: If If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial required, failure Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 to file FinCEN and its instructions for filing requirements and exceptions to those requirements. Form 114 may result in b If you are required to file FinCEN Form 114, enter the name of the foreign country where the substantial financial account is located penalties. See 8 During 2021, did you receive a distribution from, or were you the grantor of, or transferor to, a instructions. foreign trust? If "Yes," you may have to file Form 3520. See instructions. Tax Return #1 Diego and Deborah Duran Use the following information to complete Diego and Deborah Duran's 2021 federal income tax return. If information is missing, use reasonable assumptions to fill in the gaps. For this first tax return assignment, You need the following forms to complete this tax return: Form 1040, Schedule 1, Schedule A, and Schedule B. Diego and Deborah Duran's are married and have one child, Dulce, who is 19. Dulce is currently working at EP Fitness and earned $8,800 from personal training. She is attending UCLA part time, lives at home with her parents, and plans to graduate with a degree in nursing. The Duran's also support Diego's father, Carlos who lives in a small apartment down the street. Carlos earned $11,900 this year from Bowie Bakery and Diego pays most of his bills (food, rent, etc.) for $2,000 per month (over half of his support). Diego works as an engineer for the Rock Paper Consulting (see W-2 information). Diego also won $3,500 in a weightlifting tournament at EP Fitness. Deborah is a nurse practitioner and works at Sun West Urgent Care (see W-2 information). She was injured on the job earlier in the year and received $2,230 of worker compensation income. Diego and Deborah own their home and pay interest on their home loan (balance of $304,000, original loan was on 6/7/2018 for $395,000) and a personal loan to pay for two other cars they own for $65,000. Diego paid $6,000 of alimony to his former wife, Sandy Becker (SSN 223-11-9870). They were divorced on 2/5/2001. Diego and Deborah want to file either married filing jointly or married filing separately, whichever is best for tax purposes. Based on this information and the information below, prepare Diego and Deborah's 2021 Federal tax return The Duran's have summarized the income and expenses they expect to report this year as follows: Income Diego's W2 Information: Salary Federal income tax withheld State income tax withheld Social Security tax withheld Medicare tax withheld $78,900 9,100 0 4,892 1,144 Deborah's W2 Information Federal income tax withheld State income tax withheld Social Security tax withheld Medicare tax withheld $49,870 5,025 0 3,092 723 Interest income from bank account at WestStar Bank 1,550 Ordinary Dividend income from WorldCo Stock 2,595 Tax exempt interest income from San Saba City municipal bond funds 875 Expenditures: Sales taxes paid in 2021 (Diego keeps receipts) Real estate taxes paid on residence Automobile license tax (based on value) Home mortgage interest paid Interest paid on Discover Credit Card Interest paid on loan for autos Medical Expenses (unreimbursed) Deborah's Medical Prescriptions Dulce's computer for school Tax Preparation fees Cash contributions to Senate election campaign Cash contributions to the Rescue Mission (Diego has receipts) 1,250 10,006 320 16,870 790 3,875 14,120 1,210 1,980 1,750 1,250 4,890 1040 Department of the Treasury - Internal Revenue Service (99) U.S. Individual Income Tax Return 2021 OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space. Filing Status Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying widow(er) (QW) Check only If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QW box, enter the child's name if the qualifying one box. person is a child but not your dependent Your first name and middle initial Last name Your social security number If joint return, spouse's first name and middle initial Last name Spouse's social security number State ZIP de You Yes Last name to you DOI Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign Check here if you, or your City, town, or post office. If you have a foreign address, also complete spaces below. spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change Foreign country name Foreign province/state/county Foreign postal code your tax or refund. Spouse At any time during 2021, did you receive, sell, exchange, or otherwise dispose of any financial interest in any virtual currency? | No Standard Someone can claim: You as a dependent Your spouse as a dependent Deduction Spouse itemizes on a separate return or you were a dual-status alien Age/Blindness You: Were born before January 2, 1957 Are blind Spouse: Was born before January 2, 1957 Is blind Dependents (see instructions): (2) Social security (3) Relationship (4) i qualifies for (see instructions): If more (1) First name number Child tax credit Credit for other dependents than four dependents, see instructions and check here Wages, salaries, tips, etc. Attach Form(s) W-2 Attach 2a Tax-exempt interest 2a b Taxable interest Sch. Bit 3a Qualified dividends required. 3b b Ordinary dividends 4a IRA distributions 4a b Taxable amount 5a Pensions and annuities 5a b Taxable amount 5b Standard 6a Social security benefits. b Taxable amount 6b Deduction for- Capital gain or loss). Attach Schedule D if required. If not required, check here Single or Married filing Other income from Schedule 1, line 10 8 separately, $12,550 9 Add lines 1, 2b, 3b, 4b, 5, 6, 7, and 8. This is your total income Adjustments to income from Schedule 1, line 26 10 jointly or Qualifying 11 Subtract line 10 from line 9. This is your adjusted gross income widower), $25,100 12a Standard deduction or itemized deductions (from Schedule A) 12a Head of b Charitable contributions if you take the standard deduction (see instructions) 12b household $18,800 c Add lines 12a and 12b 12c If you checked Qualified business income deduction from Form 8995 or Form 8995-A 13 any box under Standard 14 Add lines 12c and 13 14 Deduction, 15 Taxable income. Subtract line 14 from line 11. If zero or less, enter -o- . 1 2b Fallol 4b 7 U 8 Married filing 10 11 13 15 see instructions. For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B Form 1040 (2021) SCHEDULE 1 OMB No. 1545-0074 (Form 1040) Additional Income and Adjustments to Income 2021 Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR. Internal Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Sequence No. 01 Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number Attachment 1 2a 3 4 4 5 6 7 Part 1 Additional Income 1 Taxable refunds, credits, or offsets of state and local income taxes. 2a Alimony received .. b Date of original divorce or separation agreement (see instructions) 3 Business income or loss). Attach Schedule C 4 Other gains or losses). Attach Form 4797 . 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 6 Farm income or (loss). Attach Schedule F 7 Unemployment compensation. 8 Other income: a Net operating loss 8 b Gambling income 8b c Cancellation of debt. 8C d Foreign earned income exclusion from Form 2555 8d e Taxable Health Savings Account distribution. 8e f Alaska Permanent Fund dividends 8f g Jury duty pay 8g h Prizes and awards i Activity not engaged in for profit income 8i Stock options ... 8j k Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property.. 8k Olympic and Paralympic medals and USOC prize money (see instructions). m Section 951(a) inclusion (see instructions) 8m n Section 951A(a) inclusion (see instructions) 8n o Section 461() excess business loss adjustment. 80 p Taxable distributions from an ABLE account (see instructions) 8p z Other income. List type and amount | 8z Total other income. Add lines 8a through 8z 10 Combine lines 1 through 7 and 9. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 8 8h 81 9 9 10 SCHEDULE A Itemized Deductions OMB No. 1545-0074 (Form 1040) Go to www.irs.gov/Schedule for instructions and the latest information. 2021 Department of the Treasury Attach to Form 1040 or 1040-SR. Internal Revenue Service (99) Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Sequence No. 07 Name(s) shown on Form 1040 or 1040-SR Your social security number Attachment 1 Medical and Dental Expenses 3 Taxes You Paid 5a 5b 5c 5d Caution: Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) 2 Enter amount from Form 1040 or 1040-SR, line 11 | 2 3 Multiply line 2 by 7.5% (0.075). 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter-O- 5 State and local taxes. a State and local income taxes or general sales taxes. You may include either income taxes or general sales taxes on line 5a, but not both. If you elect to include general sales taxes instead of income taxes, check this box. b State and local real estate taxes (see instructions) c State and local personal property taxes d Add lines 5a through 5c . e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) 6 Other taxes. List type and amount 7 Add lines 5e and 6 8 Home mortgage interest and points. If you didn't use all of your home mortgage loan(s) to buy, build, or improve your home, see instructions and check this box a Home mortgage interest and points reported to you on Form 1098. See instructions if limited b Home mortgage interest not reported to you on Form 1098. See instructions if limited. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address 5e 6 Interest You Paid Caution: Your mortgage interest deduction may be limited (see instructions). 8 8b 8c 8d 9 10 Caution: If you see instructions. c Points not reported to you on Form 1098. See instructions for special rules d Mortgage insurance premiums (see instructions) e Add lines 8a through 8d. 8e 9 Investment interest. Attach Form 4952 if required. See instructions. 10 Add lines 8e and 9 Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, see Charity instructions 11 12 Other than by cash or check. If you made any gift of $250 or more, made a gift and got a benefit for it, see instructions. You must attach Form 8283 if over $500. 12 13 Carryover from prior year 13 14 Add lines 11 through 13. Casualty and 15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified Theft Losses disaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions Other 16 Other-from list in instructions. List type and amount Itemized Deductions Total 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Itemized Form 1040 or 1040-SR, line 12a Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction, check this box 14 15 16 17 SCHEDULEB (Form 1040) Interest and Ordinary Dividends Go to www.irs.gov/Schedule for instructions and the latest information. Attach to Form 1040 or 1040-SR. Department of the Treasury Internal Revenue Service (99) Name(s) shown on retum OMB No. 1545-0074 2021 Attachment Sequence No. 08 Your social security number 1 4 Part 1 1 List name of payer. If any interest is from a seller-financed mortgage and the Amount buyer used the property as a personal residence, see the instructions and list this Interest interest first. Also, show that buyer's social security number and address (See instructions and the Instructions for Form 1040, line 2b.) Note: If you received a Form 1099-INT, Form 1099-OID, or substitute statement from a brokerage firm, list the firm's name as the payer and enter the total interest shown on that form. 2 Add the amounts on line 1. 2 3 Excludable interest on series EE and I U.S. savings bonds issued after 1989. Attach Form 8815. .. 3 4 Subtract line 3 from line 2. Enter the result here and on Form 1040 or 1040-SR, line 2b Note: If line 4 is over $1,500, you must complete Part III. Amount Part II 5 List name of payer Ordinary Dividends (See instructions and the Instructions for Form 1040, line 3b.) 5 Note: If you received a Form 1099-DIV or substitute statement from a brokerage firm, list the fim's name as the payer and enter the ordinary dividends shown 6 Add the amounts on line 5. Enter the total here and on Form 1040 or 1040-SR, on that form. line 3b 6 Note: If line 6 is over $1,500, you must complete Part III. Part III You must complete this part if you (a) had over $1,500 of taxable interest or ordinary dividends; (b) had a Yes No foreign account; or (c) received a distribution from, or were a grantor of, or a transferor to a foreign trust. Foreign 7a At any time during 2021, did you have a financial interest in or signature authority over a financial Accounts account (such as a bank account, securities account, or brokerage account) located in a foreign and Trusts country? See instructions. Caution: If If "Yes," are you required to file FinCEN Form 114, Report of Foreign Bank and Financial required, failure Accounts (FBAR), to report that financial interest or signature authority? See FinCEN Form 114 to file FinCEN and its instructions for filing requirements and exceptions to those requirements. Form 114 may result in b If you are required to file FinCEN Form 114, enter the name of the foreign country where the substantial financial account is located penalties. See 8 During 2021, did you receive a distribution from, or were you the grantor of, or transferor to, a instructions. foreign trust? If "Yes," you may have to file Form 3520. See instructions