$58.$ Alfred E$.$ Old and Beulah A$.$ Crane, each age $42,$ married on September $7,$

$2020.$ Alfred and Beulah will file a joint return for $2022.$ Alfred's Social Security number is $111-11-1109.$ Beulah's Social Security number is $123-$

$45-6780,$ and she has chosen to use "Old" as her married name. They live at $211$ Brickstone Drive, Atlanta, GA $30304.$

Critical Thinking

Decision Making

Tax Forms

Problem

Alfred was divorced from Sarah Old in March $2017.$ Under the divorce agreement, Alfred is to pay Sarah $$1,250$ per month for the next $10$ years or until Sarah's death, whichever occurs first. Alfred paid Sarah $$15,000$ in $2022.$ In addition, in January $2022,$ Alfred paid Sarah

ProConnect$$ Tax

$$50,000,$ which is designated as being for her share of the marital

property. Also, Alfred is responsible for all prior years' income taxes. Sarah's Social Security number is $123-45-6788.$

Alfred's salary for $2022$ is $$150,000.$ He is