During $2022,$ a divorced taxpayer with no dependents received or paid the following in $2022$:

$1.$ Wages $($teacher$)$

$2.$ Municipal bond interest

$3.$ Qualified dividends

$4.$ Inheritance from mother

$5.$ Student loan interest paid

$6.$ Gambling winnings

$7.$ Gambling losses

$8.$ Unemployment compensation

$9.$ HCC tuition scholarship

$10.$ Alimony paid to ex$-$spouse $($divorced $2021)$

$11.$ Qualifying medical expenses

$12.$ State income tax withholding

$13.$ Personal property taxes on car

$14.$ Charitable contributions

$15.$ Rental property expenses

Required: Using the letter code only, identify the tax treatment for each of the above numbered items as $($a$)$ inclusion, $($b$)$ exclusion, $($c$)$ for AGI deduction, $($d$)$ itemized deduction, $($e$)$ not deductible, $($f$)$ preferred tax treatment. More than one letter code may apply to a given numbered item. If a limitation applies to any of the numbered items, state the primary relevant dollar or percentage limitation$.$