Kristen, a single taxpayer, receives two $2023$ Form W$-2$s from the two employers she worked for during the year. One Form W$-2$ lists her wages in Boxes $1,3,$ and $5$ as $$18,700.$ Her other employer's Form W$-2$ has $$43,000$ in Box $1$ but $$46,500$ in both Box $3$ and Box $5.$ Kristen participated in the second employer's $401$k plan. She also received health care from her second employer. Lastly, her second employer provided $$30,000$ of group term life insurance to Kristen.

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a$.$ What amount should Kristen report as taxable wages in $2023?$