A married filing joint couple $($no dependents$),$ received or paid the following during $2023$ :

Salary $($taxpayer$)$

Unemployment compensation

Self$-$employed business income $($spouse$)$

Self$-$employed business expenses $($spouse$)$

Alimony received from ex$-$spouse $($divorced in $2020)$

Qualifying medical expenses

Qualifying non$-$cash charitable contributions

State income taxes withheld on wages

Federal income taxes withheld on wages

Qualified dividends

Adoption expenses

Real estate taxes on mobile home

Continuing professional education courses

Medical insurance premiums $($self$-$employed spouse$)$

Net short$-$term capital gain

Required:

Using only the applicable letter code$($s$)$ provided, identify the appropriate federal income tax

treatment$($s$)$ for each of the above numbered items. Ignore any related thresholds or limitations$.$

Example: #$16=$ H

A$.$ Inclusion

B$.$ Exclusion

C$.$ Preferred tax treatment

D$.$ For AGI deduction

E$.$ Itemized deduction

F$.$ Not deductible

G$.$ Tax Payment

H$.$ Tax Credit