During 2021, the Byrds provided
60%
of the total support of Bruce's widower father, Sam Byrd (born March 6, 1945 , Social Security number 123-45-6787). Sam lived alone and covered the rest of his support with his Social Security benefits. Sam died in November, and Bruce, the beneficiary of a policy on Sam's life, received life insurance proceeds of
$1,600,000
on December 28. The Byrds had the following expenses relating to their personal residence during 2021: The medical expenses for Sam represent most of the
60%
that Bruce contributed toward his father's support. Other relevant information follows: - When they filed their 2020 state return in 2021, the Byrds paid additional state income tax of
$900
. - During 2021, 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 2021, 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). Oak Street, Lowell, MA 01850 (Employer Identification Number 98-7654322).