AP 7-9 (Comprehensive Case Covering Chapters 1 to 7 ) Ms. Shelly Spring is a 48-yearold widow who works as a course assistant at a local college. In 2022 her salary is $65,000, from which her empoyer withheld the following amounts: Ms. Spring pays one-half of the total disability insurance premium to the group plan, with her employer paying the balance. The plan provides periodic benefits that compensate for lost employ ment income. She began making payments in 2020 and made payments of $200 in thet year. $250 in 2021, and $205 in 2022 . In 2022 , bocause of an extonded illnoss, she roceived bonofits of In addition to her salary, her employer provides her with an allowanco of $100 per month for main$5,600. taining an office in her home. This office is her principal work location. The otfice occuples 15% of her home including a component for common areas and, in 2022, tho oxpenses of tha home wore as tollows: Ms. Spring has two children and they both live with her. Mer uaugh months of theyoun. Her tuition 2022. she was in full-time ottendance at the local university for axable income of $7,300foc2022. She tees of $8,200 were paid by Ms. Spring. Amy has net wition credit to her mothe: has voreed to vansfer the maximum amount oi her liton crof to hor mouth centre. Although he has a prysical dis