Alice Johnson, Social Security number 222-23-3334, is a single taxpayer and is employed as a secretary by State University of Florida. She has the following items pertaining to her income tax return for 2022:

• Received a \($30,000\) salary from her employer, who withheld \($4,200\) federal income tax.

• Received a gift of 1,000 shares of Ace Corporation stock with a \($100,000\) FMV from her mother. She also received \($4,000\) of cash dividends from the Ace Corporation. The dividends are qualified dividends.

• Received \($1,000\) of interest income on bonds issued by the City of Tampa.

• Received a regular stock dividend (nontaxable under Sec. 305) of 50 shares of Ace Corporation stock with a \($5,000\) FMV.

• Alice’s employer paid \($2,000\) of medical and health insurance premiums on her behalf.

• Received \($13,000\) alimony from her ex-husband. They divorced on August 1, 2015.

• State University provided \($60,000\) of group term life insurance. Alice is 42 years old, not a key employee, and employed by State University for all of 2022. The table in the text is applicable.

• Received a \($1,000\) cash award from her employer for being designated the Secretary of the Year.

• Total itemized deductions are \($10,000\).

• Alice did not have any transactions involving digital assets.

• Alice wants any overpayment to be refunded to her.

Complete Form 1040 and accompanying schedules for Alice Johnson’s 2022 return.