$H,$ age $45,$ and $W,$ age $43,$ are married with a $5-$month$-$old son. $H$ and $W$ always file jointly. $H$ is the vice president of a local bank and

is paid a salary of $$95,000.$ W is registered nurse at a large hospital and is paid a salary of $$80,000.$ H is a partner in $BC$

partnership. He is a $50\%$ owner. The partnership had total income of $$50,000($qualified business income$)$ in $2024$ and distributed

$$5,000$ to H in $2024.$ In addition to the above income, H and W received the following in $2024$:

$$2,000$ qualified cash dividend on ABC, Inc. stock.

$$1,200$ interest on State of Maryland bonds that H owns

$$5,000$ on interest from a saving account that $H$ and W own together.

W received a check for $$400$ from her employer in recognition of her outstanding service to the hospital during the past $10$

years.