Tax Return Problem 54. Lance H. and Wanda B. Dean are married and live at 431 Yucca Drive, Santa Fe NM 87501, Lance works for the convention bureau ofthe local Chamber of Com- merce, while Wanda is employed part-time as a paralegal for a law firm. During 2015, the Deans had the following receipts: Salaries ($60,000 for Lance, $41,000 for Wanda) Interest income- H&R BLOCK $101,000 TAX SOFTWARE $1,000 1,100 400 City of Albuquerque general purpose bonds Ford Motor company bonds Ally Bank certificate of deposit Child support payments from John Allen Annual gifts from parents Settlement from Roadrunner Touring Company Lottery winnings Federal income tax refund (for tax year 2014) 2,500 7,200 Wanda was previously married to John Allen. When they divorced several years ago, Wanda was awarded custody of their two children, Penny and Kyle. (Note: Wanda has never issued a Form 8332 waiver.) Under the divorce decree, John was obligated to pay alimony and child support-the alimony payments were to termi- nate if Wanda remarried. In July, while going to lunch in downtown Santa Fe, Wanda was injured by a tour bus. As the driver was clearly at fault, the owner of the bus, Roadrunner Touring Company, paid her medical expenses (including a one-week stay in a hospitaD. To avoid a lawsuit, Roadrunner also transferred $90,000 to her in settlement of the per- sonal injuries she sustained