Lorelai is a single mom in Connecticut. Her daughter, Rory, is an $18$ year old freshman at Yale. Over the $2023$ tax year Lorelai had the following transactions:

a$.$ Lorelai is the manager of the Independence Inn. At the end of the year she received a W$-2$ with salary of $$85,300$ and withholdings of $$5,900.$

b$.$ Lorelai accumulated $$600$ of taxable interest income on her savings account.

c$.$ In June Lorelai's parents, Emily and Richard, sent Loralai a gift of $$20,000$ to help her pay for Rory's new car and other expenses getting ready to go to college.

d$.$ In June Lorelai paid $$3,900$ to Yale for enrollment fees and $10\%$ of Rory's fall semester tuition.

e$.$ In August Lorelai's parents paid the remaining balance of Rory's tuition for the fall semester. The cost was $$28,700,$ which they paid directly to Yale.

f$.$ In September Lorelai decided that she eventually wanted to open her own inn, so she enrolled in a business seminar at Connecticut State Community College led by local entrepreneurs. She paid $$2,000$ for the seminar.