Diana and Ryan Workman were married on January $1$ of last year. Ryan has an eight$-$year$-$old son, Jorge, from his previous marriage. Diana works as a computer programmer at Datafile Incorporated $($DI$)$ earning a salary of $$102,500.$ Ryan is self$-$employed and runs a day care center. The Workmans reported the following financial information pertaining to their activities during the current year. Diana earned a $$102,500$ salary for the year. Diana borrowed $$13,300$ from DI to purchase a car. DI charged her $2$ percent interest $($$$266)$ on the loan, which Diana paid on December $31.$ DI would have charged Diana $$850$ if interest had been calculated at the applicable federal interest rate. Assume that tax avoidance was not a motive for the loan. Ryan received $$2,650$ in alimony and $$5,800$ in child support payments from his former spouse. They divorced in $2016.$ Ryan won a $$1,030$ cash prize at his church$-$sponsored Bingo game. The Workmans received $$1,150$ of interest from corporate bonds and $$900$ of interest from a municipal bond. Ryan owned these bonds before he married Daina. The couple bought $76$ shares of ABC Incorporated stock for $$53$ per share on July $2.$ The stock was worth $$73$ a share on December $31.$ The stock paid a dividend of $$1$ per share on December $1.$ Ryan's father passed away on April $14.$ He inherited cash of $$63,000$ from his father and his baseball card collection, valued at $$3,300.$ As the beneficiary of his father's life insurance policy, Ryan also received $$163,000.$ The couple spent a weekend in Atlantic City in November and came home with gross gambling winnings of $$2,500.$ Diana received $$3,000$ cash for reaching $10$ years of continuous service at DI$.$ Diana was hit and injured by a drunk driver while crossing a street at a crosswalk. she was unable to work for a month. She received $$8,600$ from her disability insurance. DI paid the premiums for Diana, but it reported the amount of the premiums as compensation to Diana on her year$-$end W$-2.$ The drunk driver who hit Diana in part $($j$)$ was required to pay her $$3,300$ medical costs, $$2,800$ for the emotional trauma she suffered from the accident, and $$7,600$ for punitive damages. For meeting her performance goals this year, Diana was informed on December $27$ that she would receive a $$6,300$ year$-$end bonus. DI $($located in Houston, Texas$)$ mailed Diana's bonus check from its payroll processing center $($Tampa$,$ Florida$)$ on December $28.$ Diana didn't receive the check at home until January $2.$ Ryan is a $10$ percent owner of MNO Incorporated, a Subchapter S corporation. The company reported ordinary business income for the year of $$118,000.$ Ryan acquired the MNO stock two years ago. Ryan's day care business collected $$100,000$ in revenues. In addition, customers owed him $$9,500$ at year$-$end. During the year, Ryan spent $$12,000$ for supplies, $$8,000$ for utilities, $$28,000$ for rent, and $$1,150$ for miscellaneous expenses. One customer gave him use of their vacation home for a week $($worth $$9,000)$ in exchange for Ryan allowing their child to attend the day care center free of charge. Ryan accounts for his business activities using the cash method of accounting. Diana's employer pays the couple's annual health insurance premiums of $$12,000$ for a qualified plan.