Alice Johnson, Social Security number $222-23-3334,$ is a single taxpayer and is employed

as a secretary by State University of Florida. She has the following items pertaining to her

income tax return for $2022$:

$$ Received a $$30,000$ salary from her employer, who withheld $$4,200$ federal income tax.

$$ Received a gift of $1,000$ shares of Ace Corporation stock with a $$100,000$ FMV from

her mother. She also received $$4,000$ of cash dividends from the Ace Corporation. The

dividends are qualified dividends.

$$ Received $$1,000$ of interest income on bonds issued by the City of Tampa.

$$ Received a regular stock dividend $($nontaxable under Sec. $305)$ of $50$ shares of Ace

Corporation stock with a $$5,000$ FMV$.$

$$ Alice$$s employer paid $$2,000$ of medical and health insurance premiums on her behalf.

$$ Received $$13,000$ alimony from her ex$-$husband. They divorced on August $1,2015.$

$$ State University provided $$60,000$ of group term life insurance. Alice is $42$ years old,

not a key employee, and employed by State University for all of $2022.$ The table in the

text is applicable.

$$ Received a $$1,000$ cash award from her employer for being designated the Secretary of

the Year.

$$ Total itemized deductions are $$10,000.$

$$ Alice did not have any transactions involving digital assets.

$$ Alice wants any overpayment to be refunded to her.

Complete Form $1040$ and accompanying schedules for Alice Johnson$$s $2023$ return. Make sure you complete both pages of the form $1040,$ schedule $1,$ and schedule B$.$ Also whether you complete the forms manually or using software, you must also submit the capital gain tax calculation worksheet manually. The problem has qualified dividends which requires this calculation