Ryan $(391-00-1414.$ DOB $10/23/76)$ and Blake $(391-00-1515.$ DOB $8/25/87)$ Reynolds file a joint tax

return for $2023.$ Ryan is employed full$-$time and Blake does not work. Ryan $($a college graduate$)$ paid

$$1,100$ in $2023$ to take $2$ courses at MATC to improve his job skills at work. He received a $1098-$T for

the tuition paid. Ryan and Blake have a $19-$year$-$old daughter, Betty $(391-00-1616.$ DOB $12/01/2004),$

who is enrolled full$-$time at the University of Minnesota. Ryan and Blake paid Betty$$s tuition $$24,000,$

books $$500$ and room & board fees $$14,000.$ Betty is claimed as a dependent. Betty received a $1098-$

T$.$ She has never been arrested or convicted of any crimes and has not completed the first four years

of post$-$secondary education before $2023.$ They rent an apartment with heat included for $$1800$ per

month.