Kia Lopez is single (SSN 412-34-5670) and resides at 101 Poker Street, Apartment 12A, Hickory, FL 34714. Her W-2 shows the following:

Wages	$ 56,500
Federal withholding	5,100
Social Security wages	56,500
Social Security withholding	3,503
Medicare withholding	819
State withholding	-0-

In 2023, Kia contributed cash of $7,000 to Apartment Rentals Limited Partnership (ARLP) in return for a 13% limited partnership interest. She is an active participant. Kia's shares of ARLP income and losses for the year per her K-1 were as follows:

Interest	$ 35
Dividends (qualified)	290
Capital gains (long-term)	700
Rental loss	(8,300)

ARLP had no liabilities. Kia does not itemize and has no other inv