Note: This problem is for the $2023$ tax year.

Alfred E$.$ Old and Beulah A$.$ Crane, each age $42,$ married on September $7,2021.$ Alfred and Beulah will file a joint return for $2023.$ Alfred's

Social Security number is $111-11-1109.$ Beulah's Social Security number is $123-45-6780,$ and she has chosen to use "Old" as her married

name. They live at $211$ Brickstone Drive, Atlanta, GA $30304.$

Alfred was divorced from Sarah Old in March $2017.$ Under the divorce agreement, Alfred is to pay Sarah $$1,250$ per month for the next $10$

years or until Sarah's death, whichever occurs first. Alfred paid Sarah $$15,000$ in $2023.$ In addition, in January $2023,$ Alfred paid Sarah

$$50,000,$ which is designated as being for her share of the marital property. Also, Alfred is responsible for all prior years' income taxes.

Sarah's Social Security number is $123-45-6788.$

Alfred's salary for $2023$ is $$150,000.$ He is an executive working for Cherry, Inc. $($Federal I.D$.$ No$.98-7654321).$ As part of his compensation

package, Cherry provides him with group term life insurance equal to twice his annual salary. His employer withheld $$20,800$ for Federal

income taxes and $$8,000$ for state income taxes. The proper amounts of FICA taxes $($Social Security and Medicare$)$ were withheld.

Beulah recently graduated from law school and is employed by Legal Aid Society, Inc. $($Federal I.D$.$ No$.11-1111111),$ as a public defender.

She received a salary of $$43,800$ in $2023.$ Her employer withheld $$5,300$ for Federal income taxes and $$2,400$ for state income taxes. The

proper amounts of FICA taxes $($Social Security and Medicare$)$ were withheld.

Alfred and Beulah received taxable interest income of $$500.$ Alfred and Beulah received a $$1,900$ refund on their $2022$ state income taxes;

they claimed the standard deduction on their $2022$ Federal income tax return. Alfred and Beulah paid $$4,500$ interest and $$1,450$ property

taxes on their personal residence in $2023.$ They paid sales taxes of $$1,400,$ for which they maintain the receipts. Alfred and Beulah have

never owned or used any digital assets, and they do not want to contribute to the Presidential Election Campaign.