Scenario: Year ending December $31,2023$ The taxpayers are Bill Beau Bagin $($social security number $333-33-3330),$ born January $17,1973,$ and his wife, Sara Lee Bagin $($social security number $444-44-4440),$ born April $12,1973.$ Both have good eyesight, and live with their two children, Ned and Megan, at $789$ N$.$ Code Drive, Chicago, Illinois $60699,(312)679-9999.$ Mr$.$ Bagin wants to contribute $$3$ of his income tax to the Presidential Election Campaign Fund. Mrs$.$ Bagin elects not to contribute. The Bagins$$ son, Ned, is a $17-$year$-$old high school student, born June $15,2005.$ Their daughter, Megan, is twelve years old, born August $9,2010$ and a junior high school student. Neither child had any income. Ned$$s social security number is $300-11-0001$ and Megan$$s social security number is $300-33-0003.$ Wages and Expenses Generally During $2023,$ Mrs$.$ Bagin was employed as an elementary school teacher, employed at Elementary School $0205,$ Main Street, Chicago, IL $60699.$ The school$$s employer ID# is $99-6665432.$ Her Form W$-2$ for $2023$ reports the following: Box $1.$ Wages, tips and other compensation $$61,985$ Box $2.$ Federal income tax withheld $ $5,026$ Box $4.$ Social security tax withheld $ $3,847$ Box $6.$ Medicare tax withheld $ $899$ Box $17.$ State income tax $ $2,790$ Mr$.$ Bagin works part$-$time at Joker Grocery, West Maple, Chicago, IL $60689.$ His Form W$-2$ for $2023$ reports the following: Box $1.$ Wages, tips and other compensation $$15,000$ Box $2.$ Federal income tax withheld $ $1,200$ Box $4.$ Social security tax withheld $ $858$