$2.$ A Revenue Procedure is published each year containing inflation adjusted amounts for the next tax year. Typically, the IRS releases these amounts in the prior year. Using AnswerConnect, find the Revenue Procedure that sets the $2023$ amounts. Make sure you look at the primary source $$ the Revenue Procedure $--$ and not secondary sources. Use this document to answer the following questions. Be very careful that you find the correct year.

a$.$ What is the proper citation for this document?

b$.$ What tax formula does this document give for a Head of Household taxpayer with taxable income over $$15,700$ but not over $$59,850?$

c$.$ What is the maximum Earned Income Credit allowed for a household with two children?

d$.$ What is the $2023$ annual exclusion for gifts?

e$.$ What is the maximum taxable income a married couple filing jointly may have and still qualify for a zero percent capital gains tax rate?

f$.$ What minimum and maximum amount of a child$$s income allows a parent to include it on their tax return?