The business office at the car wash is not conducive to any type of work. It is basically a glorified broom closet. As a result, Skylar has a home office in their primary residence $($which they rent$).$ The office is $200$ square feet in their $2,000$ square foot apartment. They pay rent of $$16,000$ per year and their $2023$ utilities are $$1,200.$

In $2019,$ Walter loaned his friend, Hank Shorter $$5,000.$ In $2023,$ Hank declared bankruptcy and Walter is certain he will never get paid.

Walter is attending the Las Vegas Polytechnical University, pursuing a master's degree in chemistry. His employer has an education assistance program that paid Walter $$5,250$ in $2023.$ His total $2023$ tuition was $$10,000.$ The remaining tuition was paid for through the Los Gatos Hermanos Foundation scholarship for adult learners.

Walter has been experimenting with a new candy formula in his garage chemistry lab. He has been working on a new blueberry flavor that tastes more like real blueberries. For the past few years, he has spent between $$1,000$ and $$2,000$ per year on this venture but has never made any money. In $2023,$ a bakery in town bought some of Walter's formula for $$800$ to try a new blueberry muffin formula but did not purchase any additional formula after the first attempt. Walter spent $$1,000$ on lab supplies during $2023.$ Walter does not realistically expect to ever turn a profit, he just does not care for the existing artificial blueberry flavors.