Glen Alvarez, age $35,$ is a widower who lives at $937$ Chestnut St$.,$ in Chico, CA$,95928.$ His social security number is $123-12-1234.$ Glen's wife, Michelle,

passed away on December $26,2022,$ due to cancer. Glen was the beneficiary of his wife's life insurance policy. He received a $$50,000$ payout from the

policy on Jan. $3,2023.$

Glen has one son, Rene, age $6($SSN $111-11-1111),$ who lives with him, along with Glen's mother, Claire Alvarez $($SSN $222-22-2222),$ age $52.$ Glen has no

other children. Claire relocated from Portugal in December of last year to help Glen care for Rene. Glen provides more than one$-$half the support for his

son and his mother, as well as his father, Pascoal Alvarez, age $60,$ who resides in Portugal.

Glen works for the Norfield Manufacturing Co$.$ in Chico as a line manager and received a form W$-2$ reporting his $2023$ earnings and withholdings. Glen

has medical insurance through his employer for himself, his mother and his son. It is a high deductible healthcare plan $($HDHP$)$ plan and Glen has opened a

health savings account $($HSA$).$ His employer withheld $$5,000$ from his pay to fund the HSA plan this year. Out of pocket medical expenses exceeded $$5,000$

for $2023.$

Norfield Manufacturing, Glen's employer, requires all its manufacturing plant employees to wear protective clothing. Glen spent $$125$ for hard hats, $$350$

for steel toed work boots and $$175$ for an insulted jacket to keep him warm while working. Glen's boss encouraged him to join the California

Manufacturer's Association and Glen did so$,$ paying $$721$ for the annual membership fee.

In addition to his regular job, Glenn decided he needed a "side$-$hustle" and began a lawn care service on February $1,2023.$ His clients include friends and

neighbors, and two small local businesses from which he received two Form $1099-$NEC income forms. Demand for his lawn care service has grown quickly

and Glenn earned $$24,361$ in gross income from his business, including the income earned on Form $1099-$NEC. He also purchased the equipment and

supplies listed below and placed them in service on February $1,2023.$ Glenn has provided receipts for all items. The used truck and all the equipment have

a $5-$year life, and he does not elect the section $179$ deduction or use bonus depreciation. Glenn uses a room in his home exclusively for a home office. The

room's square footage is $150$ feet, and the homes square footage is $1500.$ He chooses to use the simplified method to compute his home office deduction.

List of purchases and expenses: