Skylar and Walter Black have been married for $25$ years. They live at $883$ Scrub Brush Street, Unit $52$B$,$ Las Vegas, NV $89125.$ Skylar is self$-$employed and Walter is a high school teacher. Skylar's Social Security number is $222-43-7690$ and Walter's is $700-01-0002.$ Walter's birthdate is January $21,1968,$ and Skylar's is February $14,1981.$ The Blacks provide all the support for Skylar's mother, Rebecca Backin $($Social Security number $411-66-2121),$ who lives in a nursing home in Reno, NV$,$ and has no income.

Walter's father, Alton Black $($Social Security number $343-22-8899),$ lives with the Blacks in Las Vegas. Although Alton received Social Security benefits of $$7,600$ in $2023,$ the Blacks provide more than half of Alton's support. If Rebecca or Alton qualify as dependents, Skylar and Walter can claim a $$500$ other dependent credit for each.

Walter's earnings from teaching are included on the W$-2($see separate tab$).$

The Blacks moved from New Hampshire to Nevada. As a result, they sold their house in New Hampshire on January $4,2023($see $1099-$S below$).$ They originally paid $$80,000$ for the home on July $3,1997.$ They spent $$14,000$ on improvements over the years and paid $$31,474$ in selling costs.