Emma, $65,$ had the following transactions for $2023.$ Emma, who lives alone and supports Ed $($her father$)$ and John

$($her cousin$),$ had itemized deductions for the year of $$19,000.$

Salary

Alimony received $($divorce final in $2017)$

Recovery from car accident$-$

Personal physical injury damages

Punitive damages

Gift from parents

Property sales$-$

Loss on sale of boat $($used for pleasure and owned $4$ years$)$

Loss on sale of ADM stock $($held for $10$ months as an investment$)$

a$)$ What is Emma's tax for $2023?$

b$)$ How would your answer change if Ed were Emma's uncle?

$$80,000$

$4,000$