Compute druig and makkari federal income tax payable

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Tax Problem - Drug Eternal and his wife, Makkari, are married cash basis taxpayers. During 2021, they had the following items:

Salary of $140,000.

Collection of unpaid rent from a prior year of $6,000.

Rental income of $60,000 (not including prior year unpaid rent; the rental property is managed by the Phillips).

Rental expenses of $33,000.

Uncollected rent (bad debts) of $4,000.

Casualty loss on rental property of $10,000.

Sale of 1244 stock resulting in a loss of $105,000. The stock was acquired eight months ago.

Personal casualty loss (from one event) of $3,000; not in a Federally declared disaster area.

Theft loss of $8,000 on a painting held for investment.

Other itemized deductions of $21,000.

Federal income tax withheld of $3,000.

Required - Compute Druig and Makkari's 2021 Federal income tax payable (or refund due).

Reference no: EM133063647

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