The Blacks own a ski condo located at $123$ Buncombe Lane, Brian Head, UT $84719.$ The condo was rented for $189$ days during $2023$ and used by the Blacks for $21$ days. The rental activity does not rise to the level to qualify for the QBI deduction. Pertinent information about the condo rental is as follows:

Line Item DescriptionAmountRental income$$25,000$Mortgage interest reported on Form $109812,000$Homeowners' association dues$4,200$Utilities$4,400$Maintenance$4,600$Depreciation $($assume fully depreciated$)0$

The above amounts do not reflect any allocation between rental and personal use of the condo. The Blacks are active managers of the condo.

Skylar runs a small car wash in Las Vegas as a sole proprietor. The business name is A$1$A Car Wash and is located at $4900$ Cutler Ave NE$,$ Las Vegas, NV $89146.$ The employer identification number is $19-3451234.$ She uses the cash method of accounting and does not track inventory of the sundries she sells $($air fresheners, etc.$).$ She therefore does not have beginning or ending inventories and recognizes the cost as supplies expense. The business code for a car wash is $811192.$ Her financial results for $2023$ were as follows:

Line Item DescriptionAmountRevenues:$$Car Wash$$32,100$Sundries$3,200$Total$$35,300$Expenses:$$Payroll$$22,000$Utilities$2,000$Depreciation$0$Taxes$1,000$Licenses$300$Sundries cost$600$Insurance$900$Advertising$500$Total$$27,300$Net profit$$8,000$

The business office at the car wash is not conducive to any type of work. It is basically a glorified broom closet. As a result, Skylar has a home office in their primary residence $($which they rent$).$ The office is $200$ square feet in their $2,000$ square foot apartment. They pay rent of $$16,000$ per year and their $2023$ utilities are $$1,200.$

In $2019,$ Walter loaned his friend, Hank Shorter $$5,000.$ In $2023,$ Hank declared bankruptcy and Walter is certain he will never get paid.

Walter is attending the Las Vegas Polytechnical University, pursuing a master's degree in chemistry. His employer has an education assistance program that paid Walter $$5,250$ in $2023.$ His total $2023$ tuition was $$10,000.$ The remaining tuition was paid for through the Los Gatos Hermanos Foundation scholarship for adult learners.

Walter has been experimenting with a new candy formula in his garage chemistry lab. He has been working on a new blueberry flavor that tastes more like real blueberries. For the past few years, he has spent between $$1,000$ and $$2,000$ per year on this venture but has never made any money. In $2023,$ a bakery in town bought some of Walter's formula for $$800$ to try a new blueberry muffin formula but did not purchase any additional formula after the first attempt. Walter spent $$1,000$ on lab supplies during $2023.$ Walter does not realistically expect to ever turn a profit, he just does not care for the existing artificial blueberry flavors.

Required:

Complete the Black's federal tax return for $2023.$ Use Form $1040,$ Schedule $1,$ Schedule $2,$ Schedule C$,$ Schedule D$,$ Form $8949,$ Schedule E $($page $1$ only$),$ Schedule SE$,$ Form $8995,$ and Form $8829$ to complete their tax return. Although the taxpayer is eligible for the Child or Other Dependent Tax Credit and Schedule $8812$ is normally completed, we are giving you the amount to be entered directly on Form $1040.$

Assume the taxpayers had health coverage for the entire year.

Neither taxpayers wants to contribute to the presidential election campaign.

If an amount box does not require an entry or the answer is zero, enter $"0."$

Do not round any percentages.

If required, round your answers to the nearest dollar.

If required, enter a "loss" as a negative number on the tax form. Do not enter deductions as negative numbers.

Can you give me answers to fill out form $8949$ and Schedule D$.$ I did everything else, but can't manage to figure this one out