Skylar and Walter Black have been married for 25 years. They live at 883 Scrub...

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Skylar and Walter Black have been married for 25 years. They live at 883 Scrub Brush Street, Unit 52B, Las Vegas, NV 89125. Skylar is self-employed and Walter is a high school teacher. Skylar's Social Security number is 222-43-7690 and Walter's is 700-01-0002. Walter's birthdate is January 21,1968, and Skylar's is February 14,1981. The Blacks provide all the support for Skylar's mother, Rebecca Backin (Social Security number 411-66-2121), who lives in a nursing home in Reno, NV, and has no income.
Walter's father, Alton Black (Social Security number 343-22-8899), lives with the Blacks in Las Vegas. Although Alton received Social Security benefits of $7,600 in 2023, the Blacks provide more than half of Alton's support. If Rebecca or Alton qualify as dependents, Skylar and Walter can claim a $500 other dependent credit for each.
Walter's earnings from teaching are included on the W-2(see separate tab).
The Blacks moved from New Hampshire to Nevada. As a result, they sold their house in New Hampshire on January 4,2023(see 1099-S below). They originally paid $80,000 for the home on July 3,1997. They spent $14,000 on improvements over the years and paid $31,474 in selling costs.

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