Prepare a tax memo using the information below in the format of Facts, Issue, Conclusion, Authorities, analysis and summary, and actions to be taken. Jim just moved out on his own after graduating from Georgia State University. He also just bought his first new car, a $2023$ Camaro. Fortunately, Brian is making $$70,000$ a year as a programmer for UPS. Jim received a W$-2$ from his employer in early $2024$ for computer programming services. He does not know if that income is taxable.