Warner Robins $($born July $4,1988)$ and Augustine Robins $($born November $11,1988)$ have been married for nine years, have no dependents, and file jointly. Warner is the president of Jaystar Corporation located in Macon, Georgia. The Jaystar stock is owned $40$ percent by Warner, $40$ percent by Augustine, and $20$ percent by Warner$$s father. Warner and Augustine received the following tax documents:

$1)$ W$-2$ Form

$2)$ Form $1099-$INT

$3)$ Form $1098$

$4)$ Letter from Macon Museum of Arts regarding their charitable contribution.

These items are located on separate tabs$.$

The Robins paid the following amounts $($all can be substantiated$)$:

General state sales tax$2,203$Auto loan interest$4,800$Medical insurance$11,500$Income tax preparation fee$750$Charitable contributions in cash:Church$3,400$Central Georgia Technical University$5,000$Safe$-$deposit box$200$

The Robins had total itemized deductions of $$33,567$ in $2022$ which included a $$9,650$ state tax deduction.

The tax basis for the donated album cover art is $$25,000$ and has been owned by Warner and Augustine for five years.

Jaystar does not cover health insurance for its employees. In addition to Warner and Augustine$$s health insurance premiums shown above, Augustine required surgery which cost $$6,450$ for which only $$3,200$ was covered by insurance. In September $2023,$ Warner had to drive Augustine $125$ miles each way to a surgical center.

On January $1,2023,$ Warner sold land to Jaystar Corporation for $$75,000.$ He acquired the land $5$ years ago for $$160,000.$ No Form $1099-$B was filed for this transaction.

Augustine decided to become a management consultant in late $2023$ and provided consulting services to her only client, Jaystar, in $2023$ and billed them $$7,500$ on December $27,2023.$ Jaystar is an accrual$-$based corporation and accrued the consulting expense of $$7,500.$ Jaystar paid Augustine in January $2024$ and expects to issue her a $1099-$NEC in $2024.$ This was Augustine$$s only consulting work in $2023,$ and she is a cash$-$based business. She incurred no business$-$related expenses in $2023.$

Jaystar Corporation does not have a qualified pension plan or Section $401($k$)$ plan for its employees. Therefore, Warner deposited $$13,000($$$6,500$ each$)$ into traditional IRA accounts for Augustine and himself $($neither are covered by a qualified plan at work$).$