Alfred E$.$ Old and Beulah A$.$ Crane, each age $42,$ married on September $7,2021.$ Alfred and Beulah will file a joint return for $2023.$ 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 $30304.$

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 $2023.$ In addition, in January $2023,$ Alfred paid Sarah $$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 $2023$ is $$150,000.$ He is an executive working for Cherry, Inc. $($Federal I.D$.$ No$.98-7654321).$ As part of his compensation package, Cherry provides him with group term life insurance equal to twice his annual salary. His employer withheld $$20,800$ for Federal income taxes and $$8,000$ for state income taxes. The proper amounts of FICA taxes $($Social Security and Medicare$)$ were withheld.