prepare and submit preliminary tax worksheet.

Reba Dixon is a fifth$-$grade school teacher who earned a salary of $$38,000$ in $2023.$ She is $45$ years old and has been divorced for six years. She received $$1,200$ of alimony payments each month from her former husband $($divorce decree dated $6-15-2017).$

Reba and her daughter Heather $(20$ years old at the end of the year$)$ moved to Georgia in January of $2023.$ Reba provides more than one$-$half of Heather$$s support. They had been living in Colorado for the past $15$ years, but ever since her divorce, Reba has been wanting to move back to Georgia to be closer to her family. Luckily, a teaching position opened up and Reba and Heather decided to make the move. Reba paid a moving company $$2,010$ to move their personal belongings, and she and Heather spent two days driving the $1,426$ miles to Georgia. During the trip, Reba paid $$143$ for lodging and $$85$ for meals. Reba$$s mother was so excited to have her daughter and granddaughter move back to Georgia that she gave Reba $$3,000$ to help out with the moving costs

Reba rented a home in Georgia. Heather decided to continue living at home with her mom, but she started attending school full$-$time in January $2023$ at a nearby university. She was awarded a $$3,000$ partial tuition scholarship this year, and Reba helped out by paying the remaining $$500$ tuition cost. If possible, Reba thought it would be best to claim the education credit for these expenses

Reba wasn$$t sure if she would have enough items to help her benefit from itemizing on her tax return. Reba paid $$2,800$ in state income taxes and $$6,500$ in charitable contributions during the year. She also paid the following medical$-$related expenses for her and Heather

Health Insurance Premiums $4,795$

Medical care $($doctors$,$ dentists, etc. $1,100$

Prescription medicines $350$

Non$-$prescription medicine $100$

Contact lenses for Heather $200$

A few years ago, Reba acquired several investments with her portion of the divorce settlement. This year she reported the following income from her investments: $$2,200$ of interest income from corporate bonds and $$1,500$ interest income from City of Denver municipal bonds. Overall, Reba$$s stock portfolio appreciated by $$12,000$ but she did not sell any of her stocks

Reba had $$10,000$ of federal income taxes withheld by her employer.

Remember to use the table found on page $37$ of the Form $1040$ instructions to compute the tax liability,