viana and kyan workman were marriea on January $$ast year. Kyan nas an e$$gnt$-$year$-$o$$a son, jorge, trom n$$s previous marriage. Diana works as a computer programmer at Datafile Incorporated $($DI$)$ earning a salary of $$105,500.$ Ryan is selfemployed and runs a day care center. The Workmans reported the following financial information pertaining to their activities during the current year.

a$.$ Diana earned a $$105,500$ salary for the year.

b$.$ Diana borrowed $$13,900$ from DI to purchase a car. DI charged her $2$ percent interest $($ $$278)$ on the loan, which Diana paid on December $31.$ DI would have charged Diana $$910$ if interest had been calculated at the applicable federal interest rate. Assume that tax avoidance was not a motive for the loan.

c$.$ Ryan received $$2,950$ in alimony and $$6,400$ in child support payments from his former spouse. They divorced in $2016.$

d$.$ Ryan won a $$1,090$ cash prize at his church$-$sponsored Bingo game.

e$.$ The Workmans received $$1,450$ of interest fromicorporate bonds and $$1,200$ of interest from a municipal bond. Ryan owned these bonds before he married Daina.

f$.$ The couple bought $88$ shares of ABC Incorporated stock for $$59$ per share on July $2.$ The stock was worth $$85$ a share on December $31.$ The stock paid a dividend of $$1$ per share on December $1.$

g$.$ Ryan's father passed away on April $14.$ He inherited cash of $$69,000$ from his father and his baseball card collection, valued at $$3,900.$ As the beneficiary of his father's life insurance policy, Ryan also received $$169,000.$

h$.$ The couple spent a weekend in Atlantic City in November and came home with gross gambling winnings of $$3,100.$

i$.$ Diana received $$4,200$ cash for reaching $10$ years of continuous service at DI$.$

j$.$ Diana was hit and injured by a drunk driver while crossing a street at a crosswalk. she was unable to work for a month. She received $$9,800$ from her disability insurance. DI paid the premiums for Diana, but it reported the amount of the premiums as compensation to Diana on her year$-$end $W-2.$

k$.$ The drunk driver who hit Diana in part $($j$)$ was required to pay her $$3,900$ medical costs, $$3,400$ for the emotional trauma she suffered from the accident, and $$8,800$ for punitive damages.

I. For meeting her performance goals this year, Diana was informed on December $27$ that she would receive a $$6,900$ year$-$end bonus. DI $($located in Houston, Texas$)$ mailed Diana's bonus check from its payroll processing center $($Tampa$,$ Florida$)$ on December $28.$ Diana didn't receive the check at home until January $2.$