Kevin Korda, age 35, married Emily, age 30, during 2018. Kevin pays alimony of $1,000 a month and provides $7,200 a year in support for his son from a previous marriage. The son lives with Kevin's ex-wife, who provides $3,000 a year in support. During 2018, Kevin earned $45,000 and Emily earned $30,000 at her regular job and $8,000 in self-employment income from selling cleaning products out of her home. Kevin and Emily paid $3,800 state income taxes, $2,500 property taxes on their home, $2,300 charitable contributions, $4,400 interest on their home mortgage, and $3,000 medical expenses. In addition, they had the following transactions during 2018: