Kristen, a single taxpayer, receives two 2022 Forms W-2 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 employers Form W-2 has $43,000 in Box 1 but $46,500 in both Box 3 and Box 5. Kristen participated in the second employers 401(k) plan. She also received health care from her second employer. Lastly, her second employer provided $30,000 of group term life insurance