Terry and Maria Redlin have been married for eight yearsTerry is an oil rig maintenance supervisor for Holyann Corporation and Maria works as a cashier for Mynards. Terry's birthdate is February $21,1990,$ and Maria's is December $30,1992.$ Terry and Maria have a $9-$year$-$old son named Jaime Redlin, born on $3/22/2014($ Social Security number $721-34-1134).$ Terry and Maria's earnings are reported each of their W$-2$ Form $($see separate tab$)$ Terry took advantage of his employer$-$provided dependent care assistance program on a small number of days when Jaime was sick and unable to go to school. The value of dependent care assistance was $$600.$ Once each week, Terry is required to work at the site of an oil drilling rig for a $24-$hour period to provide on$-$call maintenance on the rig. On those days, Holyann requires Terry to stay in an apartment building that sits on the oil rig site. Because different maintenance workers stay each night the building has a cook and dining room that prepares meals for the crew. All crew members must take their meals in the dining room when staying the night. The value of the lodging provided to Terry is $$6,000$ and the value of the meals provided to Terry is $$750$ Maria frequently takes advantage of the $10-$ percent employee discount on merchandise from Mynards. The discount is available to all employees of Mynards and the company still makes a small profit on the items after the discountMaria estimates her employee discounts in $2023$ total $$780$ Terry and Maria have investment income from a money market account and U$.$S$.$ Treasury bonds, and municipal bonds as reported on the following Form $1099-$INT and brokerage statements $($see attached tab$).$ Terry has an exwife named Judy Redlin. Pursuant to their January $27,2016,$ divorce decree, Terry pays her $$200$ per month in alimonyAll payments were made on time in $2023.$ Judy's Social Security number is $566-74-8765$ During $2023,$ Terry was in the hospital for a successful operation. His health insurance company reimbursed Terry $$4,732$ for all of his hospital and doctor bills