Following is a list of information for Michael and Diana Lapin for the tax year 2022. Michael and Diana are married and have three children, Amara, Bryan, and Skyla. They live at 120 Main Street, Flushing NY 11425. Michael is a lawyer working for a Native American law firm, Native American Justice, Inc. Diana works part-time for Creation, a genetic research lab. The Lapins' and their dependents information is as follows:

Name	Social Security No.	Age	Other Facts
Michael	111-11-1111	65	Lawyer
Diana	222-22-2222	55	Geneticist - legally blind
Amara (daughter)	333-33-3333	25	Full-time student at Queens College; her gross income is $12,500.
Bryan (son)	444-44-4444	16	High School Senior. Works after school at Burger King. Gross income is $4,400.
Skyla (daughter)	666-66-6666	13	Attends Saint Francis Junior High
Lorraine Kingston (Dianas mother)	777-77-7777	82	Retired Nurse over 50% of her support comes from the Lapins. She resides in a nursing home.
Edward Lapin (Michaels Uncle)	888-88-8888	57	Lives in NJ, receives 52% support from Michael and Diana. Earns $6,000 a year from a part-time job.
Evelyn Benjamin	999-99-9999	47	Michaels ex-wife (Do not consider as dependent)
Terrence Kingston	100-00-0000	30	Bryans cousin. He lived with the Lapins for the entire year.

Dependents: Assume that all other requirements are met by each potential dependent.

Michaels Previous Marriage:

Michael is obligated to pay Alimony of $6,000 and child support of $12,000 annually to Evelyn based upon their divorce decree dated 1/01/2018. However, as of December 31, 2022, he had only paid $13,000. Michael and Evelyn both agreed that the outstanding balance will be paid in January 2023.

Interest and Dividends earned by the Lapin are as follows:

Types:	Amounts
Interest on 3.75% 20 year US Treasury Bonds	3,500
Interest on NYS 4% General Obligation Bonds	2,500
Interest on N.J. 3.75% State Dormitory Bonds	5,000
Interest on CD Chase Bank	1,000
Dividends - GE 4.65% 20-year bonds (qualified)	3,500

Other: During 2022, Diana received a debt forgiveness of $2,500 from American Express.