Noah $(731-23-2104)$ and Lauren James $(734-23-1111)($both under $65$ years old$)$ are married with two children, Gabriella $(734-23-2222)$ who is eight years old, and Ian $(734-23-3333)$ who is $12$ years old. They live at $14$ Elizabeth Way, Adams, TN $37010.$ They sold the following investments during the current tax year. They received Forms $1099-$B for each of these, but the forms indicated that the investment company did not report the bases to the IRS. Note that the basis and price are for the total amounts, not per share. $100$ shares RST Corp.acquired on$11/10/2022$ Basis $$5,859$ Sold on $8/8/2023$ Price$$3,310.60$ shares Alf Corp acquired on $10/18/2022$ Basis $$1,520$ sold on $10/15/2023$ Price $$1,764.$ $$1,000$ bond, TF Co$.$ acquired on $5/4/2021$ Basis $$624$ Sold on $10/15/2023$ Price $$1,261.50$ shares Lee Corp. acquired on $9/15/2015$ Basis $$3,919$ Sold on $11/14/2023$ Price $$5,836.20$ shares Red Corp. acquired on $7/1/2015$ Basis $$2,136$ Sold on $12/6/2023$ Price $ $926.$ The Jameses carried over a $$625$ short$-$term capital loss and a $$1,214$ long$-$term capital loss from the previous tax year. They also had $$1,400$ of ordinary dividend income, which does not include any qualified dividends and $$1,600$ of interest income which includes $$500$ of tax$-$exempt interest.

Noah had taxable wages of $$70,125$ with $$602$ withheld for federal income taxes, and all FICA taxes were correctly withheld and reported. He does not have a retirement plan at work.

Lauren was a full$-$time student pursuing a degree in education and paid $$10,400$ in tuition. She attended school at the University of Tennessee $-$ Adams $($EIN $67-7891234,$ address: $123$ College, Adams, TN $37010)$ for ten months full$-$time, but took two months in the summer off. She did not keep track of the cost of books, and she received no scholarships. She is a sophomore, but the previous year was on a full scholarship so she didn't have any education expenses. You may assume she received a $1098-$T and any other required paperwork and has never taken any education credits or deductions in the past.

They paid $$4,750$ for childcare while she attended school. The childcare center is named Children First, its EIN is $56-6789123,$ and its address is $27$ Michael Drive, Adams, TN $37010.$ They made charitable contributions during the year of $$1,800$ in checks to Toys for Tots and $$700$ of children's clothing to Goodwill $($valued using the thrift$-$store method$).$ They also paid $$1,540$ of interest on Noah's student loans. They also each contributed $$1,800$ to an IRA. They do not own a home. They own one car, and the license plate fee this year was $$300,$ of which $$120$ was ad valorem. The sales tax rate in their location is $9\mathrm{.}5\%.$

They had no virtual currency transactions during the year.