Question

During 2021, Cassandra Albright, who is single, worked part-time at a doctor’s office and received a W-2. She also had a cash-basis consulting practice that had the following income and expenses:

Revenue	$ 53,000
Laptop computer purchased 4/23/21 (§ 179 elected)	3,300
Travel: 2,500 miles for business, 13,000 personal
Supplies	500
Cell phone charge	960

Cassandra (SSN 412-34-5670) resides at 1400 Medical Street, Apartment 3A, Lowland, CA 92273.

Her W-2 shows the following:

Wages	$ 49,000
Federal withholding	5,200
Social security wages	49,000
Social security withholding	3,038
Medicare withholding	711
State withholding	2,265
Other income:
1099-INT Old Bank	2,200
1099-DIV Bake Company, Incorporated—Ordinary dividends	3,500
Qualified dividends	3,500

Cassandra had the following itemized deductions:

State income tax withholding	$ 2,265
State income tax paid with the 2020 return	350
Real estate tax	3,450
Mortgage interest	12,300

Cassandra made two federal estimated payments of $6,500 each on April 15 and June 15.

Prepare Form 1040 for Cassandra for 2021, including Schedule A, Schedule B, Schedule C, Schedule SE, Form 4562 and Form 8995.