Note: This problem is for the $2022$ tax year.

Lance H$.$ and Wanda B$.$ Dean are married and live at $431$ Yucca Drive, Santa Fe$,$ NM $87501.$ Lance works for the convention bureau of the local Chamber of Commerce, and Wanda is employed part$-$time as a paralegal for a law firm.

During $2022,$ the Deans had the following receipts:

Line Item Description Amount Amount

Salaries $($$$60,000$ for Lance, $$42,500$ for Wanda$)$ $$102,500$

Interest income$$

City of Albuquerque general purpose bonds $$1,000$

Ford Motor company bonds $1,100$

Ally Bank certificate of deposit $400$

Total $2,500$

Child support payments from John Allen $7,200$

Annual gifts from parents $26,000$

Settlement from Roadrunner Touring Company $90,000$

Lottery winnings $600$

Federal income tax refund $($for tax year $2021)400$