When they filed their $2022$ state return in $2023,$ the Byrds paid additional state income tax of $$900.$

During $2023,$ Alice and Bruce attended a dinner dance sponsored by the Lowell Police Disability Association $($a qualified charitable organization$).$ The Byrds paid $$300$ for the tickets. The cost of comparable entertainment would normally be $$50.$

The Byrds contributed $$5,000$ to Lowell Presbyterian Church and gave used clothing $($cost of $$1,200$ and fair market value of $$350)$ to the Salvation Army. All donations are supported by receipts, and the clothing is in very good condition.

Via a crowdfunding site $($gofundme$.$com$),$ Alice and Bruce made a gift to a needy family who lost their home in a fire $($$$400).$ In addition, they made several cash gifts to homeless individuals downtown $($estimated to be $$65).$

In $2023,$ the Byrds received interest income of $$2,750,$ which was reported on a Form $1099$INT from Second National Bank, $125$ Oak Street, Lowell, MA $01850($Employer Identification Number $98-7654322).$

The home mortgage interest was reported on Form $1098$ by Lowell Commercial Bank, P$.$O$.$ Box $1000,$ Lowell, MA $01850($Employer Identification Number $98-7654323).$ The mortgage $($outstanding balance of $$425,000$ as of January $1,2023)$ was taken out by the Byrds on May $1,2019.$

Alice's employer requires that all employees wear uniforms to work. During $2023,$ Alice spent $$850$ on new uniforms and $$566$ on laundry charges.

Bruce paid $$400$ for an annual subscription to the Journal of Franchise Management and $$741$ for annual membership dues to his professional association.

Neither Alice's nor Bruce's employer reimburses for employee expenses.

The Byrds do not keep the receipts for the sales taxes they paid and had no major purchases subject to sales tax.

This year the Byrds gave each of their children $$2,000,$ which was then deposited into their Roth IRAs.

Alice and Bruce paid no estimated Federal income tax, and they did not engage in any digital asset transactions during the year. Neither Alice nor Bruce wants to designate $$3$ to the Presidential Election Campaign Fund.