Jennifer would like to create a fund and achieving a better life experience able to count for the benefit of her nephew Andrew, who lives in Colorado Andro meets all requirements to be a beneficiary of the able account and earning 5000 in wages this year the 2022 federal poverty line for a single person household what is 13,590 what is the maximum Jennifer may contribute to Andrews account in 2023 Which of the following taxpayers does not materially participate in a business activity?