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Lance H. and Wanda B. Dean are married and live at 431 Yucca Drive, Santa Fe, NM87501. Lance works for the convention bureau of the local Chamber of Commerce,while Wanda is employed part-time as a paralegal for a law firm.During 2012, the Deans recorded the following receipts.Salaries ($60,000 for Lance, $41,000 for Wanda) $101,000Interest incomeCity of Albuquerque general purpose bonds $1,000Ford Motor Company bonds 1,100Ally Bank certificate of deposit 400 2,500Child support payments from John Allen 7,200Annual gifts from parents 26,000Settlement from Roadrunner Touring Company 90,000Lottery winnings 600Federal income tax refund (for tax year 2011) 400Wanda previously was married to John Allen. When they divorced several years ago,Wanda was awarded custody of their two children, Penny and Kyle. (Note: Wanda hasnever issued a Form 8332 waiver.) Under the divorce decree, John was obligated to payalimony and child support—the alimony payments were to terminate if Wanda remarried.In July, while going to lunch in downtown Santa Fe, Wanda was injured by a tour bus
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