a$.$ Michele received $$130,000$ in salary from Red Steel Corporation, where she is a

construction engineer. Withholding for Federal income tax was $$10,750.$ The

amounts withheld for FICA taxes were as follows: $$7,440($$$120,0006\mathrm{.}2\%)$ for

Social Security and $$1,740($$$120,0001\mathrm{.}45\%$ for Medicare. Michele worked in

Mexico from January $1,2022,$ until February $15,2023.$ Her $$120,000$ salary for

$2023$ includes $$18,000$ she earned for January and one$-$half of February $2023$

while working in Mexico.

b$.$ Martin and Michele received $$400$ interest on Montgomery County $($Virginia$)$

school bonds.

c$.$ Martin received $$2,300$ interest from a Bahamian bank account.

d$.$ Michele received $50$ shares of Applegate Corporation common stock as a stock

dividend. The shares had a fair market value of $$2,500$ at the time Michele

received them, and she did not have the option of receiving cash.

e$.$ Martin and Michele received a $$1,200$ refund on their $2022$ Virginia income

taxes. Their itemized deductions in $2022$ totaled $$34,000$ and included state

taxes of $$7,400.$

f$.$ Michele paid $$6,600$ alimony to her former husband, Benjamin P$.$ Morgan

$($Social Security number $123-45-6786).$ The divorce was finalized in March $2016.$

g$.$ Martin and Michele kept the receipts for their sales taxes paid of $$1,100.$

h$.$ Martin and Michele's itemized deductions were as follows: