Robert Howers $($SSN:$111-11-1111,$ Date of birth $02/05/1981)$ recently became a single Dad when his wife left him and their child and a divorce settlement was finalized two years ago. He and his $12$ year old daughter, Aisha $($SSN $222-22-2222,$ date of birth $\frac{5}{2}),$ live in the marital home with Robert's $72$ year old mother. His father died $10$ years ago leaving his mother, Beulah $($SSN: $333-333333$ date of Birth $8/16),$ destitute with only his social security benefits to live on$.$ Beulah receives $$9,000$ of Social security income annually. Robert provides $85\%$ of his mother's support annually.

Robert received the following in $2023$:

$$114,500W-2$ salary with $$13250$ withheld for federal income tax.

Interest income from a Bank of America savings account $$78.$

Alimony from his former spouse $$11,000.$

Child Support Received $$12000.$

Robert's employer provides the family with a high deductible PPO medical insurance policy. Robert

Robert's employer provides the family with a high deductible PPO medical insurance policy. Robert funded his family health saving account $$5000$ in $2023.$

Robert's great Uncle $($bachelor$)$ on his father's side, is recently deceased $(10/12/40-$ dob$)$ and left Robert $1000$ shares of Boeing $($BA$)$ and $3,000$ shares of $1000$ Shares of DAL stock. Great Uncle Albert was a retired mechanic from the Vietnam war and then for Boeing. Alberts date of death was $\frac{10}{12}\frac{?}{18}$ and the FMV of BA was $$365$ a share. Albert purchased both stocks in $1980$ for $$10$ a share. Robert sold BA on $3/20/2023$ for $$95$ a share

Robert has a weekend sole proprietorship business where he owns and operates heavy earth moving equipment for the local land fill. He has been operating this business at a profit for a few years but has decided he needs to sell the equipment and spend more time with his daughter. The current years Revenue totaled $$25,000,$ with the following expenses: $$12000$ fuel, $$2,000$ insurance, equipment maintenance $$3750,$ licenses $$1000.$

Robert has a weekend sole proprietorship business where he owns and operates heavy earth moving equipment for the local land fill. He has been operating this business at a profit for a few years but has decided he needs to sell the equipment and spend more time with his daughter. The current years Revenue totaled $$25,000,$ with the following expenses: $$12000$ fuel, $$2,000$ insurance, equipment maintenance $$3750,$ licenses $$1000.$ He bought the equipment used $7$ years ago for $$100,000$ it was fully depreciated last year. He sold the equipment on $\frac{6}{1}$ of this tax year for $$12500$ and paid a commission of $$1650$ for the sale to be brokered.

Robert has the following additional items to consider:

Address: $13$ Apple street, Saint Petersburg, FI $33702$

No cryptocurrency or foreign accounts and transaction exist.

Dividends from BA $$2060$ and DAL $$1200$ in $2023$

No cryptocurrency or foreign accounts and transaction exist.

Dividends from BA $$2060$ and DAL $$1200$ in $2023$

Political campaign contribution $$100,$ Clothes to salvation Army, thrift store value $$300,$ Cash donations to Qualified schools and places of worship $$8150.$ Tax preparation fee paid to H&R Block in $2023$ for the $2022$ return was $$580\mathrm{.}00.$

The mortgage interest on his home was $$8950$ and real estate taxes $$735.$ The out of pocket medical expenses for his mother totaled $$12185.$

His total tax in $2022$ was: $$11532.$ Robert had over withheld for $2022$ and left an overpayment in of $$1750$ anticipating his stock sales in $2023.$ He expects more income next year than he had this year. You may ignore the recovery rebate credit, as if it does not exist since it does not in $34$ of $38$ years of tax seasons. Do not use form $8995$ QBI. Assume $$7000$ QBI loss carryover.

For $2023$ manually complete forms: $1040,$ Schedule $1,2,$ Sch A$,$ B$,$ C$,$ D $,$ S