Please use the below details to complete questions 1&2 presented at the bottom of the page:

John Rivera, age 71, is single and has no dependents. At the beginning of 2023, John started his own excavation business and named it Earth Movers. John lives at 1045 Center Street, Lindon, UT, and his business is located at 381 State Street, Lindon, UT. The Zip Code for both addresses is 84042. John's Social Security number is 111-11-1111, and the business identification number is 11-1111111. During 2023, John reports the following items in connection with his business: Fee income for services rendered $1,000,000 Building rental expense 36,000 Office furniture and equipment rental expense 9,000 Office supplies 2,500 Utilities 4,000 Salary for secretary 34,000 Salary for equipment operators 42,000 Payroll taxes 7,000 Fuel and oil for the equipment 21,000 Business meals 10,000 Business entertainment 10,000 During 2023, John recorded the following additional items: 1. $10,000 Interest income from First National Bank 2. $9,500 Dividends from ExxonMobil 3. John contributed the maximum amount to a traditional IRA. 4. John incurred Section 1244 stock loss of $15,000. 5. Sale of ABC Inc. publicly traded stock on 11/15/2022 for $2,000 (originally purchased for $17,000 on 3/15/2021) 6. During the year, John invested $1,000 into JKL limited partnership for the first time. His share of the limited partnership income for the year was $5,000, and he received a $3,000 distribution from JKL limited partnership. He is a passive partner. 7. During the year, John invested $1,000 into MNO limited partnership for the first time. His share of the limited partnership loss for the year was $6,000. He is a passive partner. Prepare the 2023 Federal income tax return for John. Ignore self-employment taxes. Take qualified business income deduction and standard deduction. Please submit the following items: (1) Form 1040, Schedule 1, Schedule B, Schedule C, Schedule D and Schedule E (2) Detailed calculation, including the ending at-risk amount and disallowed/non-deductible passive losses (if any) for limited partnerships.