The taxpayer has a unique source of income for the tax year 2022 and is uncertain where, or if, that income should be entered on the tax return. Is the following scenario accurate? The taxpayer was the beneficiary of their mother's $200,000 life insurance policy. This amount is not taxable and does not need to be reported on their federal income tax return. The taxpayer travels to the gamblings boats every month to play blackjack. For the tax year 2022, they spent $400 traveling to gambling boat lost $8,000 on the blackjack table, won $5,000 at the blackjack table, and won another $1,000 in slots. Since the tax payer had a net loss on gambling, there is no need to report on Form 1040. In 2022, the taxpayer received a $7,200 refund from the state for the prior year overpayment. For the tax year 2021, the taxpayer filed Married Filing Jointly, itemized, and deducted the maximum $10,000 in state income taxes. This amount is not taxable and does not need to be reported on their federal income tax return. The taxpayer divorced in 2019 and began receiving $1,000 a month in on September 1, 2019. The $4,000 alimony received is