Facts: Tom and Janet Hickenlooper divorced in 2017. They have two children, Abby and Chris. Tom is 56, and Janet is 54. Tom works as an electrician, his adjusted gross income for 2022 was $54,000. He rents an apartment in town, paid $3,500 in state and local taxes, and hasn't filed a tax return in the past three years. Janet is a university professor. Her adjusted gross income for 2022 was $64,000, she owns her home, paid $11,000 in state income and local property taxes, and she generally itemizes her taxes. Chris is 16, and Tom and Janet share joint custody. Abby is 22, married, and a full-time student at a university that Janet teaches at. Abby and her husband Nick live rent-free in an apartment above Janet's garage. Because her mother teaches at the university Abby receives a tuition discount, her tuition at the university is $7,000 per year. In 2022 Tom and Abby each contributed $3,000 toward Abby's tuition, Abby and Nick paid the other $1,000. In 2022 Abby had $12,000 in medical expenses that were paid by Janet, who also provides more than half of Abby's support for the year. Janet has come to the firm with some tax questions. She would like to know what deductions or credits related to Abby's education and medical expenses that she might be eligible for. Assigned task: a memorandum analyzing the above fact pattern. Your memorandum must summarize only the relevant information from the facts provided, identify the specific question presented, develop analysis supported by appropriate authority, and reach a conclusion