$34.$ During $2023,$ Angela sustains serious injuries from a snow$-$skiing accident. She incurs the following expenses:

Item Amount

Doctor bills $$11,700$

Hospital bills $9,400$

Legal fees in suit against ski resort $3,000$

Angela is single and has no dependents. For the year, her salary is $$58,000.$ She pays $$600$

in medical and dental insurance premiums, which is withheld from her paycheck on an

after$-$tax basis, $$6,750$ in mortgage interest on her home, and $$1,200$ in interest on her car

loan. Her health insurance provider reimburses her for $$10,000$ of the medical expenses.

What is her $2023$ taxable income?

$44.$ During the current year, Tina purchases a beachfront con$-$dominium for $$600,000,$ paying $$150,000$ down and taking out a $$450,000$ mortgage, secured by the property. At the time of the purchase, the outstanding mortgage on her principal residence is $$700,000.$ This debt is secured by the residence. The FMV of the principal residence is $$950,000.$ She purchased the principal residence in $2018.$ What is the amount of qualified indebtedness on which Tina may deduct the interest payments?