Martin is $39$ years old and is married to Michele who is $36.$ They have two children, Charlene, age $9,$ and Jordan, age $19.$ Jordan is a full$-$time student and does not work. She has a scholarship of $$9,000$ for $2023.$Her total living expenses are $$16,000.$ Her parents pay for all expenses not taken care of by the scholarship. Martin$$s sister Lisa, age $30,$ lives with them also. Lisa did not work in $2023.$ She received $$10,000$ in an inheritance from her great aunt this year. She uses all the money for support. Martin and Michele provide her $$6,000$ for support and Lisa$$s mother gives her $$32,000$ for support. Martin and Michele had the following transactions in $2023$:

Martin received $$120,000$ in salary from Red Steel Corporation, where he is a construction engineer.

Michele received $$80,000$ in salary from the university where she works as a professor.

Martin and Michele received $$800$ in qualified dividends and$$400$ interest from Montgomery County school bonds.

Martin received $$2,300$ in interest from his saving account.

Martin and Michele have QBI of $$10,000.$

Michele had a capital loss of $$4,000$ in $2023.$

Michele received land in an inheritance from her dad with an adjusted basis and FMV of $$12,000$ on May $1,2023.$

Michele$$s dad gave her $$10,000$ as a gift.

Martin paid $$6,600$ in alimony to his former wife $($divorced before $2018).$

Martin and Michele paid $$5,100$ in state income taxes, $$5,700$ in real estate taxes, medical expenses of $$9,000,$ and $$6,500$ in qualified mortgage interest.

Martin and Michele made contributions to the church totaling $$12,000.$