Roberta Santos, age $41,$ is single and lives at $120$ Sanborne Avenue, Springfield, IL $62701.$ Her Social Security number is $123-45-6780.$ Roberta has been divorced from her former husband, Wayne, for two years. She has a son, Jason, who is $16,$ and a daughter, June, who is $18.$ Jason$$s Social Security number is $111-11-1112,$ and June$$s is $123-45-6788.$ Roberta has never owned or used a digital asset. She does not want to contribute $$3$ to the Presidential Election Campaign Fund. Roberta, an advertising executive, earned a salary from ABC Advertising of $$136,000$ in $2023.$ Her employer withheld $$16,000$ in Federal income tax and $$4,400$ in state income tax. Roberta has legal custody of Jason and June. The divorce decree provides that

Roberta is to receive the dependency deductions for the children. Jason lives with his father during summer vacation. Wayne indicates that his expenses for Jason are $$5,500.$ Roberta can document that she spent $$8,500$ for Jason$$s support during $2023.$ In prior years, Roberta gave a signed Form $8332$ to Wayne regarding Jason. For $2023$ she has decided not to do so$.$ Roberta provides all of June$$s support. Roberta$$s mother died on January $7,2023.$ Roberta inherited assets worth $$625,000$ from her mother. As the sole beneficiary of her mother$$s life insurance policy, Roberta received insurance proceeds of $$300,000.$ Her mother$$s cost basis for the life insurance policy was $$120,000.$ Roberta$$s favorite aunt gave her $$15,000$ for her birthday in October. On November $8,2023,$ Roberta sells for $$22,000$ Amber stock that she had pur$-$chased for $$24,000$ from her first cousin, Walt, on December $5,2018.$ Walt$$s cost basis for the stock was $$26,000.$ On December $1,2023,$ Roberta sold Falcon stock