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Pat was divorced from her hunsband in 2008. during the current year she received alimony of $18000 and child support of $ 4000 for her 11 yearold son, who lives with her. her former hunsband has asked her to sign an agreement giving him the dependency exepmption for the child but she declined to do so. after the divorce she accepted a position as a teacher in the local school district. during the current year she received a salary of $ 32000. the school district paid her medical insurance premiums of $ 6900 and provided her with group term life insurance coverage of $ 40000. the premiuns attributable to her coverage equaled $ 160. during her marriage, pat's parents loaned her $ 8000 to help with the down payment and that they were cancelling the balance on the loan, which was $ 5000. they didi sobecause they wanted to help their on daughter.pat received dividends from national motor company of $ 4600 and interest on state of california bonds of $ 2850.pat sold her personal aumobile for $ 2800 because she needded a larger car. the automobile had cost $ 8000. she pirchased a new auto for $11000. pat had itemized deductions of $9100. compute her taxable income for 2013.
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