Lance H. and Wanda B. Dean are married and live at 431 Yucca Drive, Santa Fe, NM 87501. Lance works for the convention bureau of the local Chamber of Commerce, and Wanda is employed part-time as a paralegal for a law firm.

During 2022, the Deans had the following receipts:

Salaries ($60,000 for Lance, $42,000 for Wanda)				$102,000
Interest income
City of Albuquerque general purpose bonds		$1,000
Ford Motor company bonds		1,100
Ally Bank certificate of deposit		400		2,500
Child support payments from John Allen				7,200
Gifts from parents				26,000
Lottery winnings				600

Wanda was previously married to John Allen. When they divorced several years ago, Wanda was awarded custody of their two children, Penny and Kyle. Under the divorce decree, John was obligated to pay alimony and child supportthe alimony payments terminated in 2016 when Wanda remarried but the child support payments continue.

The Deans had the following expenditures for 2022:

Itemized deductions				$17,200
Contribution to traditional IRA (on Wanda's behalf)				6,000
Student loan interest paid (on Lance's behalf)				1,200
Federal income tax withheld (Lance)				3,900
Federal income tax withheld (Wanda)				1,800

	Social Security Number	Birth Date
Lance Dean (age 42)	123-45-6786	12/16/1980
Wanda Dean (age 40)	123-45-6787	08/08/1982
Penny Allen (age 18)	123-45-6788	10/09/2004
Kyle Allen (age 16)	123-45-6780	05/03/2006
Wayne Boyle (age 75)	123-45-6785	06/15/1947

Penny graduated from high school on May 9, 2022, and is undecided about college. During 2022, she earned $8,500 (placed in a savings account) playing a harp in the lobby of a local hotel. Wayne is Wanda's widower father who died on December 20, 2022. For the past few years, Wayne qualified as a dependent of the Deans.