Donna and Chris Hoser have been married for three years. Donna works as a nurse at Tarleton Memorial Hospital. Chris is a full-time student at Southwest Texas State University (STSU) and also works part-time during the summer at Tarleton Hospital. Chris' birthdate is January 12, 1996, and Donna's birthdate is November 4, 1998. Donna and Chris each received a W-2 form from Tarleton Memorial Hospital Corp. (see separate tab). Donna and Chris received Forms 1099-INT, 1099-OID, and 1099-DIV (see separate tab). Chris is an excellent student at STSU. He was given a $1,750 scholarship by the university to help pay educational expenses. The scholarship funds were used by Chris for tuition and books. Chris entered the Compositors Expanse Residence (CER) sweepstakes and ended up winning $10,000. Chris took advantage of the no-purchase-required option and paid nothing to join the sweepstakes. He received a 1099-MISC (not shown) reporting the prize. Donna is a valued employee at the hospital. Her supervisor gave her two tickets to a single game of the nearby professional football team that were worth $100 each. The hospital also sent Donna flowers valued at $40 when her mother passed away during 2022. Chris has a 4-year-old son, Robert R. Hoser, from a prior marriage that ended in divorce in 2019. During 2022, he paid his ex-wife $300 per month in child support. Robert is claimed as a dependent by Chris's ex-wife. During 2022, Chris' aunt died. The aunt, in her will, left Chris $15,000 in cash. Chris deposited this money in the Lone Star State Bank savings account