Martin is

$3$

$9$

$$years old and is married to Michele who is

$3$

$6$

$.$

$$They have two children, Charlene, age

$9$

$,$

$$and Jordan, age

$1$

$9$

$.$

$$Jordan is a full

$-$

time student and does not work. She has a scholarship of $

$9$

$,$

$0$

$0$

$0$

$$for

$2$

$0$

$2$

$3$

$.$

$$Her total living expenses are $

$1$

$6$

$,$

$0$

$0$

$0$

$.$

$$Her parents pay for all expenses not taken care of by the scholarship. Martin

$$

s sister Lisa, age

$3$

$0$

$,$

$$lives with them also. Lisa did not work in

$2$

$0$

$2$

$3$

$.$

$$She received $

$7$

$,$

$0$

$0$

$0$

$$in an inheritance from her great aunt this year. She uses all the money for support. Martin and Michele provide her $

$6$

$,$

$0$

$0$

$0$

$$for support and Lisa

$$

s mother gives her $

$5$

$,$

$0$

$0$

$0$

$$for support. Martin and Michele had the following transactions in

$2$

$0$

$2$

$4$

:

$$

$$Martin received $

$1$

$2$

$0$

$,$

$0$

$0$

$0$

$$in salary from Red Steel Corporation, where he is a construction engineer.

$$

$$Michele received $

$8$

$0$

$,$

$0$

$0$

$0$

$$in salary from the university where she works as a professor.

$$

$$Martin and Michele received $

$8$

$0$

$0$

$$in qualified dividends and $

$4$

$0$

$0$

$$interest from Montgomery County school bonds.

$$

$$Martin received $

$2$

$,$

$3$

$0$

$0$

$$in interest from his saving account.

$$

$$Martin and Michele have QBI of $

$1$

$0$

$,$

$0$

$0$

$0$

$.$

$$

$$Michele had a capital loss of $

$4$

$,$

$0$

$0$

$0$

$$in

$2$

$0$

$2$

$4$

$.$

$$

$$Michele received land in an inheritance from her dad with an adjusted basis and FMV of $

$1$

$2$

$,$

$0$

$0$

$0$

$$on May

$1$

$,$

$2$

$0$

$2$

$4$

$.$

$$

$$

$$Michele

$$

s dad gave her $

$1$

$0$

$,$

$0$

$0$

$0$

$$as a gift.

$$

$$Martin paid $

$6$

$,$

$6$

$0$

$0$

$$in alimony to his former wife

$($

divorced before

$2$

$0$

$1$

$8$

$)$

$.$

$$

$$Martin and Michele paid $

$5$

$,$

$1$

$0$

$0$

$$in state income taxes, $

$5$

$,$

$7$

$0$

$0$

$$in real estate taxes, medical expenses of $

$9$

$,$

$0$

$0$

$0$

$,$

$$and $

$6$

$,$

$5$

$0$

$0$

$$in qualified mortgage interest.

$$

$$Martin and Michele made contributions to the church totaling $

$1$

$2$

$,$

$0$

$0$

$0$

$.$