Justin Stone was an employee of DataCare Services, Inc. His salary was $$55,000$ through November $10,2023,$ when he was laid off. DataCare Services provided medical insurance for Justin and his family during his employment and agreed to continue this coverage through the end of $2023.$ He received $$7,000$ of unemployment compensation from November $11,2023,$ through December $31,2023.$ FICA withholdings were as follows: Social Security of $$3,410($$$55,000$ x $6\mathrm{.}2\%)$ and Medicare of $$798($$$55,000$ x $1\mathrm{.}45\%).$ Justin lives at $112$ Green Road, Crown City, OH $45623.$ His Social Security number is $111-11-1118.$

Justin owned an apartment building until November $22,2023,$ when he sold it for $$200,000($the apartment building's address is $4826$ Orange Street, Crown City, OH $45623).$ For $2023,$ he had rent revenue of $$33,000.$ He incurred and paid expenses as follows: $$4,568$ of repairs, $$12,000$ of mortgage interest, $$10,000$ of real estate taxes, and $$1,000$ of miscellaneous expenses. He purchased the building $($not the land$)$ on January $2,2017,$ for $$125,000($the related land was purchased for $$10,000).$ The building generated an operating profit each year that Justin owned it$.$ Justin received $$13,000$ in cash as a gift from his mother to help "tide him over" while he was unemployed. He also withdrew $$10,000$ from his checking account. He "invested" $$300$ in lottery tickets during the year but had no winnings.