Please help me calculate!!

$38,000 $300 2a 2b . . , $15,000 unt . . O... . . . . . . : | 7a | . . 1 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . . . 2a Tax-exempt interest. . . . b Taxable interest. Attach Sch. B if required 3a Qualified dividends . . . . 3a b Ordinary dividends. Attach Sch. B if required 3b Standard Deduction for- IRA distributions . . . . 4a b Taxable amount . . . . . . 4b Single or Married c Pensions and annuities . . . 4C $15,000 d Taxable amount 4d filing separately, $12,200 5 Social security benefits. .. 5a $22,800 b Taxable amount . . .. 5b Married filing Capital gain or (loss). Attach Schedule D if required. If not required, check here 6 jointly or Qualifying widow(er), 7a Other income from Schedule 1, line 9 . . . . . . . . . . . . . . . $24,400 b Head of Add lines 1, 2b, 3b, 46, 4d, 5b, 6, and 7a. This is your total income . 7b household, 8a Adjustments to income from Schedule 1, line 22 . . . . . . . . . . . . . . $18,350 If you checked b Subtract line 8a from line 7b. This is your adjusted gross income . . . + | 8b any box under Standard deduction or itemized deductions (from Schedule A), . . $24,800 Standard Deduction, Qualified business income deduction. Attach Form 8995 or Form 8995-A .. see instructions. 11a Add lines 9 and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . 11a b Taxable income. Subtract line 11a from line 8b. If zero or less, enter - - . . . . . . . . . 11b For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11320B V : . . . | 8a : . : . : . . : Form 1040 (2019) Doug K. (SSN: 123-45-6789) and Debra B. Johnson (SSN: 123-45-1234) live at 123 W. North Street, Omaha, NE 68142. They fully support their son, Donovan (SSN: 123-45-1478), who lives with them and is a full-time student at UNO. They also sent $6,000 to their son, David (SSN: 123-45-9632), who lives in lowa to help with rent. David had made $10,000 of wages before he lost his job during the year. Doug's birthday is 8/5/1954, Debra's birthday is 3/15/1959, Donovan's birthday is 6/23/1998 and David's birthday is 12/28/1988. Doug is retired, but works part-time at the local grocery store and Debra works part-time at the library. Their income and expenses for 2019 include: Doug's Salary Debra's Salary Interest income from savings account at bank Doug's pension (all taxable) Social Security reported on box 5 of SSA-1099 Non-qualified Dividends Total Itemized Deductions Federal Income tax withholding $20,000 $18,000 $300 $15,000 $22,800 $450 $24,800 $5,800 You are a CPA and work as a tax professional at UNO, LLP. The Johnsons have hired you to prepare their 2019 tax return. The firm's address is 1040 South 102nd Street, Omaha, NE 68166, their EIN is 14