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,

Tune, 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.

$[$Nc

Spouse itemizes on a separate return or you were a dual$-$status alien

$111111112$

$$ Was born before January $2.1959$

incom

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\mathrm{.}400$ in state income tax.

Roberta has legal custody of Iason and lune. The divorce decree

provides that Roberta is to receive the dependency deductions for the

children. Tason lives with his father during summer vacation. Wayne indicates that his expenses for lason are $$5\mathrm{.}500.$ Roberta can