Use $2023$ law, please explain clearly

Married Couple and $2$ children ages $16$ and $17$

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Husband earns $$ $$75,000($and withholds tax of $$10,000)$

Wife earns teaching$$ $$45,000($and withholds tax of $$6,000)$

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In the summer, the wife runs a summer camp program and has the following items:

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Income$$ $$12,000$

Expenses:

Marketing$1,500$

Contract labor$4,500$

Equipment$14,000($bought in May and used $100\%$ in business$)$

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Interest Income CDS$3,000$

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Mortgage Interest$10,000$

Property Taxes$5,000$

Medical$14,000$

Business expense$2,000($Non$-$Reimbursed husband job$)$

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They will file married filing jointly. $$Take only MACRS depreciation on the equipment. Do not elect to expense under $179$ or special deduction.$$ Please show your work.$$

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$1.$ Compute their business income.

$2.$ Compute their adjusted gross income.

$3.$ Compute their itemized deductions.$$

$4.$ Compute their taxable income.

$5.$ Compute their tax liability.