TCU pulls off largest upset in CFP history with win over Michigan in Fiesta Bowl - Fox News

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No. 3 TCU entered Saturday's Fiesta Bowl at eight-point underdogs - they never trailed in the game.

The Horned Frogs are National Championship bound after taking down No. 2 Michigan, 51-45.

It was Michigan's first loss of the season, and TCU is now the first Big 12 team to win a College Football Playoff game.

Their victory is also the largest upset in CFP history, surpassing the 2014 semifinal when No. 4 Ohio State beat No. 1 Alabama as seven-point dogs.

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Max Duggan #15 of the TCU Horned Frogs reacts after rushing for a touchdown during the first quarter against the Michigan Wolverines in the Vrbo Fiesta Bowl at State Farm Stadium on December 31, 2022 in Glendale, Arizona.  (Norm Hall/Getty Images)

Michigan failed twice in goal-to-go opportunities. 

The first play from scrimmage was 54-yard run by Donovan Edwards to get the Wolverines in striking distance. However, a Philly Special gone wrong on 4th and goal resulted in a turnover on downs. TCU's first score was a Bud Clark pick six, and then Max Duggan ran one in to take a 14-0 lead in the first quarter.

Shortly after getting on the board with a field goal, Michigan had 1st and goal from the one, but Kalel Mullings lost a fumble, and it was a touchback for TCU, who remained up 11. After both teams exchanged punts, Duggan led a 10-play, 83-yard touchdown drive to put TCU up 21-3 with 4:56 to go in the half, but Jake Moody did drill a 59-yard field goal at the end of the half to cut the deficit to 15 points.

The third quarter, though, was a tremendous back-and-forth. TCU punted on their first drive of the second half, and although Michigan got inside the 10-yard line quickly, the Frogs held them to a field goal. On their next drive, Duggan threw a pick, and three plays later, the Wolverines scored on a flea flicker to make it 21-16. TCU made quick amends, going 75 yards in just two minutes and taking a 28-16 lead after Emari Demercado’s one-yard score. On a 3rd and 3, McCarthy threw his second pick-six of the day – this time, it was Dee Winters. 

Bud Clark #26 of the TCU Horned Frogs celebrates after returning an interception for a touchdown during the first quarter against the Michigan Wolverines in the Vrbo Fiesta Bowl at State Farm Stadium on December 31, 2022, in Glendale, Arizona. (Christian Petersen/Getty Images)

BRYCE YOUNG THROWS 5 TOUCHDOWNS AS NO. 5 ALABAMA BLOWS OUT NO. 11 KANSAS STATE IN SUGAR BOWL

After McCarthy answered with a rushing touchdown, the Frogs scored again just 58 seconds later, taking a 41-22 lead with 49 seconds left in the third quarter – but Michigan found the end zone before the end of the frame, went for two, and trailed 41-30 through three.

In all, there were 44 points scored in the third quarter – 24 by the Wolverines, and 20 by TCU. But a wild quarter needed one more wild play – TCU fumbled on the final play of the period, and it was recovered by Michigan at the TCU 27. Once again, each time Michigan seemed dead, they were revived.

It took just two plays for Michigan to score, as Wilson took an end-around into the end zone. The ensuing two-point conversion was good, and it was a 41-38 game. Butin a game of quick scores Duggan dumped one off to Quentin Johnson who took it 76 yards for a touchdown, and TCU was up 10 with 13:07 to go. After forcing a three-and-out, Derius Davis returned the punt to the Wolverine 16. TCU was held to a field goal and extended their lead to, 51-38.

Michigan wasn't dead yet, as Wilson scored another touchdown with 3:18 to go, and made it a six-point game. Michigan forced a TCU punt and had one more chance, needing to go 75 yards in 52 seconds, but they were stuck in their tracks, and TCU held on to the victory.

Duggan completed 14 of his 29 passes for 225 yards and two scores while also rushing for two more touchdowns. Demercado ran for 150 yards on 17 carries, one of which was a touchdown, and Johnson had six catches for 163 yards and a touchdown.

As for Michigan, McCarthy went 20-for-34 for 343 yards and two touchdowns, but his two interceptions both were returned for scores. Edwards ran for 119 yards on 23 carries, while Ronnie Bell and Wilson combined for 239 receiving yards on 11 catches.

Emari Demercado #3 of the TCU Horned Frogs celebrates with teammates after rushing for a touchdown during the third quarter against the Michigan Wolverines in the Vrbo Fiesta Bowl at State Farm Stadium on December 31, 2022 in Glendale, Arizona.  (Norm Hall/Getty Images)

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TCU will now look to become the first Big 12 team to win the National Championship since Texas took down USC in the Rose Bowl on Jan. 4, 2006. They await the winner of the Peach Bowl between No. 1 Georgia and No. 4 Ohio State.

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Running an errand on New Year's Day? Here is what's open and closed - CNN

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New York CNN  — 

Many of us will close out 2022 with celebrations that stretch well into the wee hours of New Year’s Day.

But when Jan. 1, 2023 gets underway, we’ll just as likely return to familiar routines and habits – caffeine? – and even add in some new resolutions, like a morning walk or healthier eating.

If that’s the case, there are several grocery chains, drug stores and restaurant chains nationwide open for business on Jan 1, 2023.

But check hours of operation at your local store. Several will have modified hours and are either opening later or closing earlier on New Year’s Day.

Also, with January 1, 2023 falling on a Sunday, for most federal employees, Monday, January 2, will be treated as a paid holiday. This means post offices, government offices and banks will be closed on Monday.

Stores open on New Year’s Day

Grocery stores:

Whole Foods

Safeway

Albertsons

Wegmans

Kroger

Stop & Shop

Drug stores:

CVS (pharmacy hours will vary based on location)

Walgreens (pharmacies closed on Jan.1)

Rite Aid

Discounters:

Walmart

Target

BJ’s

Dollar General

Five Below (check for modified store hours)

Department stores:

Nordstrom

JC Penney

Kohl’s

Macy’s

Marshalls

TJ Maxx (check for modified store hours)

Home improvement and home goods stores:

Lowe’s

Bed, Bath & Beyond

IKEA

What’s closed

• USPS: Local post offices will be open on New Year’s Eve. Post offices will be closed on Jan. 1 and Jan. 2. Mail will not be picked up and will not be delivered.
• FedEx: Ground and Express services are closed on Jan. 1. On Jan. 2, ground service is open but express service is closed.
• Government offices are closed on Jan. 2.
• Banks: Most banks typically follow the federal holiday calendar. This means teller services will be closed.
• New York Stock Exchange closed on Jan. 2

Stores

• Costco closed on Jan 1
• Trader Joe’s closed on Jan 1
• Aldi closed on Jan 1
• Sam’s Club closed on Jan 1

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Nico Hoerner’s Contract Extension Could Look Something Like This - Sports Mockery

Quick question, what current position player in the Cubs organization has agreed to a contract extension with the team before hitting free agency? The answer is David Bote, who signed a five-year, $15 million deal with the Cubs on April 3, 2019. Starting pitcher Kyle Hendricks was also agreed to a contract extension in 2019, signing a five-year, $55 million deal with the Cubs.

Prior to those two deals, the last time the Cubs had a meaningful contract extension with one of their players was in 2013, when they signed Anthony Rizzo to a seven-year, $41 million deal that also included club options for 2020 and 2021. I’ve already written about Ian Happ and what a contract extension could look like for him, but I’ll admit that negotiating with him now a year away from being able to become a free agent is a lot more difficult than working something out with Nico Hoerner.

Hey Cubs, if you really like Ian Happ and think he’ll continue to be a solid, all-around contributor, work out a contract extension. https://t.co/6nJCaMRTQF

— Aldo Soto (@AldoSoto21) December 18, 2022

Cubs fans know exactly how contract talks can go nowhere fast, with Rizzo, Kris Bryant, Javier Báez and Willson Contreras all eventually leaving the team. But like Rizzo, if the Cubs truly believe in Hoerner, then the time is now for Jed Hoyer to make sure Hoerner is a lock at second base for many years to come.

Hoerner, 25, is still under team control through the 2025 season, with 2023 being his first arbitration eligible season. MLB Trade Rumors projects Hoerner to earn about $2.8 million with the Cubs in 2023.

Way back at the start of the offseason, Hoyer briefly mentioned the team beginning to have talks with Happ and Hoerner on a contract extension and it’s Hoerner, who Cubs beat reporter Sahadev Sharma predicts will agree to one in 2023.

Here’s what Sharma wrote in The Athletic, breaking down what a contract extension for Hoerner could look like.

As far as second basemen go, there aren’t many recent deals that are good comps for Hoerner. David Fletcher received five years and $26 million following a shortened 2020 that is the outlier for his career (121 wRC+ that year, with 96 his high in any other season) thus far. Nearly five years ago, the Diamondbacks extended Ketel Marte for five years and $24 million. Like Hoerner, Marte had three more years of arbitration left, but he was coming off a below-average offensive season and was still two years away from really breaking out. Ozzie Albies’ extension with Atlanta happened in early 2019 and came in at a wildly team-friendly seven years and $35 million with two team options tacked on.

It will likely take more money than Marte’s first contract with Arizona (he signed another extension this past spring), but the years make sense. A higher AAV than Albies also feels likely, but this all seems relatively doable for the Hoyer and the Cubs. If they can tack on at least two years, perhaps more, to Hoerner’s remaining three in Chicago and give him some financial security, there’s no reason the Cubs can’t lock up their second baseman for the next half-decade.

So, we’re most likely looking at a five-year extension for Hoerner, which would cover the next three seasons of arbitration and then two free agent years. In terms of the total amount of money, Sharma looks at Ketel Marte and Ozzie Albies’ deals that were worth $24 million and $35 million, respectively, and it’s no surprise that Hoerner would be signing for more than $5 million a year. Those deals also happened 3-4 years ago. The market is obviously different and the Albies contract specifically was a ridiculous team-friendly deal.

I’m thinking the Cubs can easily offer Hoerner a five-year, $50 million contract extension. Include some options at the end to increase the overall value, but there’s no question that the Cubs should be seriously having these talks with Hoerner right now. He’s coming off his best season, taking positive sides offensively and remaining relatively healthy throughout the year. The Cubs already know Hoerner has the ability to become a gold glove winner at second and if the offense continues to develop, then we’re talking about All-Star potential.

You can’t let what happened to the previous core happen again, if the team really does believe in Nico Hoerner’s future. Another 4 WAR season and the price will only get higher for Hoerner.

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Police to announce arrest in case of killings of 4 college students - CNN

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Police to announce arrest in case of killings of 4 college students

Two federal law enforcement sources confirm to CNN that a suspect was taken into custody in connection with the investigation into the murders of four University of Idaho students. The sources told CNN the arrest was made by the FBI in Northeastern Pennsylvania. CNN's Veronica Miracle reports.

03:50 - Source: CNN

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December Birthdays: A Curse, or an Unexpected Blessing? - The New York Times

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Those who were born in late December are often met with well-meaning pity when they tell people their birth date. Isn’t it hard, they’re asked, to have your special day get lost in a marathon of major holidays?

The short answer is, often, yes. (Disclaimer: This story was written and edited by two people with late December birthdays, so we cannot claim to be entirely unbiased in this matter.)

“Having a late December birthday sucks,” said Kim Rosenberg, who turned 56 on Dec. 29. Birthday presents get lumped in with other holiday gifts. The weather is often terrible (in the northern hemisphere, at least). Many family and friends are out of town, and those who remain are often too exhausted from all the other celebrations to put in much effort for a birthday.

Ms. Rosenberg, who lives in Toronto, still remembers the year her stepmother refused to buy her a birthday cake because she felt the leftover Christmas cookies and other treats should suffice. “You didn’t even get me a $5 cake from the grocery store?” Ms. Rosenberg said.

Some anxious parents-to-be go so far as to ask about inducing delivery early to avoid holiday conflicts, said Dr. Tawana Coates, an obstetrician and gynecological surgeon in New Albany, Ind. She assures them that their worries, while well-intentioned, are not insurmountable. She speaks from experience: She gave birth to her own daughter as holiday music echoed through the hospital and snow piled up outside.

“She was 6 pounds, 6 ounces and it was negative 6 degrees when we got home,” Dr. Coates said.

Dr. Coates’s advice is to put in the extra effort to make a December birthday distinct. Through some trial and error, she learned to throw two parties for her daughter, Mars, who turned 11 this December: a large gathering earlier in the month, before her friends’ calendars fill up, and a smaller one on the actual day for family.

“You were born during a special time of the year when there’s lots of joyous things,” Dr. Coates told Mars, who has come to embrace the season: Her birthday party’s theme this year was “Christmas.”

Ms. Rosenberg, on the other hand, has worked to carve out her own joy separate from the holidays, with the help of a “found family” of friends who have stepped up to make her birthday special when relatives fell short. One year, they took her on a road trip through California — photographing old signs, discovering fun dive bars and staying at a (supposedly) haunted hotel.

December birthdays can also teach a kind of selflessness. RayShawn Payton-Kilgore, who turns 30 on Dec. 31, has only tried to throw two birthday parties in his lifetime. No one attended the first one, the year he turned 14; he remembers watching as his friends stopped across the street to pick up a neighbor and left to spend New Year’s Eve together elsewhere instead.

For years, he focused on finding contentment amid others’ end-of-year revelry. “That’s always been my gift to myself,” said Mr. Payton-Kilgore, an information technology business analyst in Louisville, Ky. “How can I make that day happy for everyone else?”

But last year, his therapist pushed him to actually celebrate himself for once. This time, his friends got on board, and they all went to a nice restaurant and saw a drag show.

“We had a ball,” Mr. Payton-Kilgore said.

This year, he has another reason to celebrate. He and his partner (whose birthday is also at the end of this month) had a baby boy on Dec. 2. Like many of Dr. Coates’s patients, they had hoped for a January delivery but, when their son came several weeks early, they were overjoyed all the same.

“I definitely want to make a point of making that day about him, to show him that he deserves to be selfish for a day,” Mr. Payton-Kilgore said. “It’s important to feel special.”

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'I Never Thought The Ride Would Be Like This' - Kansas State ... - K-StateSports.com

By: D. Scott Fritchen

From a young age, Chris Vaughn told his son that his size was his superpower. Deuce Vaughn isn't Superman, but he's darned close to it.
 
Just the second player in Kansas State history to earn Consensus All-American in multiple seasons, the 5-foot-6, 176-pound Vaughn has been one of the most dangerous players in college football. As a running back/pass-catching threat, nobody actively playing football has been better. He's the only player in the country with 3,400 rushing yards and 1,200 receiving yards in a career. And he's a junior.
 
When No. 9 K-State (10-3) faces No. 5 Alabama (10-2) in the Allstate Sugar Bowl at 11 a.m. Saturday at Caesars Superdome in New Orleans, Louisiana, it'll mark the second straight game Vaughn will have played inside a NFL stadium — and some speculate he might only play inside NFL stadiums next year.
 
Right now, Vaughn, a team captain, is only thinking about helping steer Big 12 Champion K-State to a win in a New Year's Six bowl.
 
"I never thought the ride would be like this," Vaughn said. "I came in as a freshman and wanted to carve out a role. I wanted to do anything I could to get on the football field. To be sitting where I am right now to play in the Sugar Bowl on a Big 12 Championship team and to have the career I've had to this point, man, I can't put into words how unbelievable it is.
 
"I'm so thankful for this opportunity and to have landed here. I'm super excited to finish the season off."
 

It's been incredible to watch, really, how the native of Round Rock, Texas, an underrated and underrecruited high school talent, has juked and cut and slashed and darted his way to college football stardom. A lock for K-State's Ring of Honor, Vaughn emphatically belongs alongside the football greats, and his credentials prove him to be one of the top overall student-athletes in K-State history as well.
 
"Deuce Vaughn has been an absolute joy to coach and someone I'll never forget," offensive coordinator Collin Klein said. "He's time in our program has been a part of the build-up to being able to be a part of this. It's been special."
 
Klein continued.
 
"Whatever he chooses to do, obviously, we're behind him 1,000%," Klein said. "I'd love to coach him the next 10 years. Unfortunately, it doesn't work like that. Whatever he does, he's made an impact on K-State and me and our team that's second-to-none."
 

From being the second all-time leading rusher in K-State history (3,471 yards) to tying Saquon Barkley as the fastest Power 5 player since 1996 to reach 3,000 rushing yards and 1,000 receiving yards in a career (32 games), the low-octave, high-energy chant of "DEUUUUUUCE!" that has filled Bill Snyder Family Stadium each Saturday in the fall over the past three seasons glaringly speaks to the passion of K-State fans toward their favorite son, the No. 22 jersey now a mainstay in fans' gameday attire.
 
"I'm going to tell my kids that's one of the best players I've ever seen," quarterback Will Howard said.
 
Vaughn enters Saturday's meeting against Alabama with 1,425 rushing yards and 136.9 all-purpose yards per game. He has eight 100-yard rushing performances this season and has eclipsed 100 rushing yards in 20 of 36 games during his career. He ranks fourth in school history in career rushing yards per attempt (5.52).
 
With 41 rushing yards, he'll pass Darren Sproles' season rushing total (1,465) in 2002. With 57 all-purpose yards, he'll pass Tyler Lockett's season all-purpose total (1,859) in 2013. He has 42 career touchdowns. Only Klein (57) and Sproles (48) had more.
 

As for Alabama being a prove-it game for Vaughn's legacy?
 
"Man, Saturday I'm playing for my team and we're playing a team game," Vaughn said. "Of course, I want to have a performance to put my team in a position to be successful. It's not one of those prove-it type of deals. I've played in 36 games in my career here at Kansas State and the production almost speaks for itself, and of course I can't take all the credit for it, but it's not necessarily going out here and trying to say, 'This is who I am.' I think I've shown it over the past 36 games.
 
"It's about doing it as a team and trying to help my team win."
 
There will be a time shortly after the season when Vaughn will sit down with his family and discuss his future. For now, it becomes important to savor every carry and every catch by Vaughn and appreciate the young man and his craft, the wizard at work, as he battles on his biggest stage yet in the Sugar Bowl and under the bright lights in the Caesars Superdome.
 
"DEUUUUUUCE!"
 
Chris Vaughn was right. Deuce's size is his superpower.
 
Thankfully, Deuce has chosen to share his superpower with K-State.
 
"I'm so thankful I've had this opportunity to come here and play for this program and for Manhattan and it's molded me into the person I am today," Vaughn said. "I'm so thankful for Kansas State and everything that it's about and what it does and what it's done for me."

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During Times Like This, We All Need Somewhere Good - www.autostraddle.com

Feature image by We Are via Getty Images

As I watched the slow and steady decline of Twitter last month, I compiled a non-exhaustive list of other on/offline hubs for queer tweeters like me looking for connection. To be honest, I have serious doubts that anything will be able to replace Twitter’s significance in our cultural and political landscape, but I tried to offer something. When your world feels like it’s ending, something always feels better than nothing.

When the story launched on our Instagram feed, one of our followers (rightfully) called me out. I’d forgotten something (or somewhere) that offers connection in a totally different way than most other spaces I’ve been in: Somewhere Good, a (mostly) audio social connection platform launched in 2020 by Ethel’s Club founder, Naj Austin. Somewhere Good is designed by and for people of color. I first found out about this cool app through a hometown homie, Van Newman. When Van started posting teasers and information about Somewhere Good, I was already hooked — an app designed and built by queer people of color for folks who need it most? YES PLEASE.

But when I think about Somewhere Good, I don’t consider it social media. The app (and the worlds in it) provides an unusually intimate experience of connection for BIPOC, particularly QTPOC that we don’t often get in this world. Unlike the big social media platforms (Facebook, Instagram, Twitter, TikTok, and yes even Tumblr), the ethos of Somewhere Good is rooted in intentional, opt-in conversation and connection-building. There is no scrolling aimlessly while on the toilet, train, or in that boring Zoom meeting. Instead, the platform demands your full time, energy, and attention for one minute at a time (which is harder to give than one might think). To be honest, as a grad student and educator I don’t always have the time/energy to engage deeply with folks I don’t know well — my mind is racing 10,000 miles a minute. For example, in the last minute, I’ve thought about Kehlani and Letitia, lunch plans, my to-do list, a final paper I am avoiding, my dog’s Christmas pajamas, and lunch again — ALL WHILE TYPING THIS!

I know I need to slow down. I know deep breaths and deeper conversations help me ground myself best. I know I deserve to engage in intentional connection-building and community — we all do.

Before I jump into my return to Somewhere Good, let me explain the platform for the not-yet-hip. Somewhere Good brands itself as “an app that feels less like a feed and more like a kickback through voice notes.” So, if you’re not a voice note person (I know some of us hate them), this may not be the app for you. Signing into the app, users are greeted by a variety of user-seeded (and perhaps also company-originated) worlds. Each world has a name and a theme. For example, the world “WavyWMN” invites conversations around “shifting conversations around the beauty of natural hair” while “Black Utopias” is designed as “a space for Black folks to dream thrive; feel joyful and free.” Worlds with active conversations are “open” and those that don’t have active conversations are listed as “away.” Unlike feed-focused apps, the app eases you into engagement. The home page isn’t overwhelming with content. The top features a warm invitation, “Hey friend. Join a conversation” followed by a timer counting down how much time each world has for the current conversations. The rest of the home page is a simple carousel of the conversations happening in active worlds. To “join,” users simply tap the world to view the prompt and then tap again to “Enter World.” In the world, you’ll see a path of other users’  profile pictures accompanied by respective voice notes and existing replies. Users can create a new response to the prompt and/or reply to others’ already recorded experiences. To increase accessibility, computer-generated transcripts can be edited and attached to your voice note (Not everyone does it, but I always do it to ensure more folks may engage).

I logged on on a gray Monday afternoon after reading all the transphobic chatter on Twitter. Dave Chappelle was being Dave Chappelle — still problematic, still transphobic, still trash. Elon was being Elon — still rich, problematic, transphobic, and now in charge of what once was my favorite digital platform. When I opened Somewhere Good, my mood instantly shifted. The Explore Page greeted me with the typical “hey friend” and the clouds moved across the sky behind the carousel of conversations happening. I noticed my breathing slowed and I felt lighter. I hadn’t even joined a conversation and already this place felt like exactly what I needed.

There were several conversations happening on Monday afternoon when I logged in. In WavyWmn, users were responding to the prompt, “Durags, Head Scarves, or Bonnets?” In the conversation in Griot Galaxy, a world about the power of storytelling, users created a path by sharing one song that always gets them out of a bad mood. One user offered Ari Lennox’s “New Apartment.” Another user added Chance the Rapper’s “Favorite Song” and the original path starter replied in gratitude. The last user in the path shared that she didn’t have just one song but said anything with a “smooth beat” or “anything about Jesus.” I thought about adding my current pump-up song, Demi Lovato’s “Sorry Not Sorry,” but I worried that people might think it wasn’t rich or deep enough so I didn’t and moved on to the next worlds. I scrolled through three other worlds with open conversations:

The Sustainable Chats world, asked “sea or mountains? Countryside or city?”

The prompt for FutureVision, a world that invites exploration of ideas was great: “What’s another way to say ‘I care for you?’”

Both had the potential to be enriching conversations but the paths hadn’t been started — no users had responded to the prompts. In the thick of finals season, I just didn’t have the bandwidth or desire to kick off conversations. Sometimes, it feels like the app requires a level of vulnerability and connection I’m not always ready to offer the world. The lack of engagement from others (and myself), particularly on that day, was disheartening, especially when I think back to how good I felt when I logged in. The truth is Somewhere Good is good. Sure, there are things I wish it had, like the ability to message other users and connect with them one-on-one. But as an imaginative rethinking of how we engage digitally, it is a beautiful, necessary space. When I went back to Somewhere Good, what I found was that it was exactly what I needed; what I learned, however, was that I did not have the time or energy to engage with what I needed at that moment. I imagine that’s how a lot of us feel right now — still mid-pandemic and struggling to survive in a capitalist world that demands all of us all of the time.

How do we make time and space for goodness, especially in the digital sphere? As Twitter crumbles, I hope we all end up somewhere where we feel affirmed and joyful. Maybe that place is Somewhere Good but even if it’s not, I hope we find (and make time and space) for all of the goodness we deserve.

---

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Here's what tax pros are looking for in Donald Trump's returns - CBS News

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Donald Trump's tax returns, long the subject of speculation as well as a three-year legal fight, are now in the public eye for anyone to review. After last week releasing a summary of the IRS' efforts to audit the former president, along with some details of his income in recent years, the House Ways and Means Committee early Friday released redacted versions of six years' worth of his returns. 

Whether Americans will learn much from the reams of information released today is another matter. As with many ultra-wealthy individuals, Trump's finances are dauntingly complex — indeed, the IRS itself has previously remarked on the difficulty of examining every entity from which he has drawn income over the years.

Here are some of the areas tax professionals said they're focusing on.

What do the returns actually show about his finances?

That could be hard to assess given Trump's sprawling business empire. The former president is financially linked to more than 400 separate entities, including trusts, limited liability corporations and partnerships, according to House researchers.

Of these, however, just seven were examined in the Ways and Means Committee's report earlier this month. Although the returns being disclosed Friday will likely name these entities and list an income or loss for each one, additional details will likely be limited, experts said.

"On his return, there will be a white paper schedule in the back — it may be five or 10 pages long — it's going to list all these entities," said Bruce Dubinsky, a forensic accountant and founder of Dubinsky Consulting.

Trump's tax returns released after years-long battle 02:17

"We're not going to know what those [entities] are doing. You're just going see a line, and an amount — could be income, could be a loss — for that year. We would then need those LLC or S corporation returns to see, OK, what's going on?"

Such a large number of entities makes it more likely that some sources of Trump's income, losses or wealth could be left out, offering a misleading picture of his tax status. The IRS has highlighted the complexity of performing a comprehensive examination of Trump's income and tax liability. 

"With over 400 flow-thru returns reported on the Form 1040, it is not possible to obtain the resources available to examine all potential issues," states an IRS memo cited in the Ways and Means report.

Like all the tax pros interviewed for this story, Dubinsky noted he has no specific insight into Trump's returns and made his assessment based strictly on his knowledge of the tax code and published excerpts of Trump's finances.

But a preliminary review of Trump's 2020 tax return released by the House panel on Friday shows the kind of ordinary income gains and losses that any major real estate developer might report, Dubinsky said. Those include large losses from over 100 business entities as well as credits for taxes he paid on his ventures around the world, including golf courses in Scotland and Ireland.

By contrast, the releases show that in 2015 alone Trump paid $573,000 simply to have his individual 1040 form prepared, underlining the enormous tax-prep costs for such complex returns.

How much did money Trump make from being famous?

The report from the Joint Committee on Taxation said Trump paid no federal income tax in 2020, the final year of his presidency. The former president paid a net of only $750 in income taxes in 2017. He paid $1.1 million in net federal income taxes combined in 2018 and 2019. 

Although Trump early in his career made money chiefly from his family's real-estate empire, in time he capitalized on his celebrity to generate income, making hundreds of millions from the bestselling "Art of the Deal" and other books, as well as the NBC television hit "The Apprentice."

House Ways and Means Committee votes to release portion of Trump's tax returns 05:27

"I'm going to look at the schedule Cs, I want to see if there is anything from publishing, book deals, that sort of stuff," Dubinsky said. "Was he getting royalties on 'The Apprentice?' If so, there might be royalties that come in and are reported on the return."

According to the New York Times, "The Apprentice" alone earned Trump $200 million between 2005 and 2018. If he kept earning royalties while in office, he wouldn't be the first. Former President Barack Obama also benefited from publishing, although on a much smaller scale. While he was in office, Obama earned twice as much from book royalties as from his presidential salary, Forbes has calculated.

 In a statement sent by the Trump campaign, the former president said his returns show "how proudly successful I have been." 

"The Democrats should have never done it, the Supreme Court should have never approved it, and it's going to lead to horrible things for so many people," Trump said.

How charitable is Trump?

The charitable activities of the businessman-turned-president are sure to garner considerable interest, said E. Martin Davidoff, founder and managing partner of Davidoff Tax Law.

"I might look at his personal returns just out of curiosity — I've never seen the tax returns of a billionaire," Davidoff said. "What does he deduct? How much is he giving to charity? That would be an interesting thing because that could be a very big deduction."

Davidoff expects to see some limited information on the types of charitable contributions.

"You'll know whether it's cash or property because there are two separate forms for doing that and two separate line items for schedule E," he said. "If he gave away appreciated stock, if he gave away real estate, that'll be listed out — that's required in the detail."

As for exactly where Trump directed his charitable contributions, that may not be clear, tax experts said. Although many people do list recipients of charity on their returns, it's not required. Meanwhile, many ultra-rich individuals form a charitable trust or a private foundation to keep the details of their giving under wraps. 

Another question likely to remain un-answered for now is whether Trump accurately claimed the value of all his donations, tax pros said. One issue the Ways and Means committee brought is up whether a type of deduction known as a conservation easement that Trump reported as being worth $21 million was truly worth that much.

"The IRS allows that deduction, but the IRS may be questioning the value of it. And we won't know the outcome until the audits are done," Dubinsky said.

How lucrative is it to be a real estate developer?

Previously published excerpts of Trump's returns have focused on years in which he reported large financial losses. In the 1980s and 90s, the Times concluded, Trump "appears to have lost more money than nearly any other individual American taxpayer."

Trump's longtime accountant also recently testified at the Trump Organization's recent criminal trial that the real estate developer reported losses on his tax returns every year for a decade, including nearly $700 million in 2009 and $200 million in 2010.

Many have questioned the fairness of a self-proclaimed billionaire being allowed to avoid income-tax liability, with one columnist calling it a "national disgrace." But tax pros underline that this reflects questions about the tax code, which offers a range of ways for wealthy Americans, including real estate moguls, to legally shelter their income.

"The obvious question is, how does a guy pay such a small amount in tax when he's so wealthy? By design, real estate shelters income," Davidoff said.

"If I have real estate and there's positive cash flow, the depreciation on that real estate shelters some of that income," he added. "The obvious question people will have is, why is the amount he is paying so low? That's the tax laws."

For example, depreciation is an artificial calculation designed to account for the fact that assets like buildings lose value over time. Dubinsky illustrated it with an example of a developer who builds a project worth $50 million, and — as is common — puts up $1 million of his own money for the project, while borrowing the rest.

"One-thirtieth of that building gets written off every year," Dubinsky said. "If I have no income from that building in the first year and I've got operating expenses, I've now got a loss. [And] I've got all the interest I'm paying on it."

These tax breaks — deliberately designed to incentivize real estate projects — might seem alien to most people whose main source of income is their job.

"The average person doesn't do that," Dubinsky said. "They're getting a W-2 for $85,000. And they're like, 'Well, I'm paying tax on $85,000. Why isn't this guy that's making billions, or supposedly worth billions, paying his fair share?' I mean, I hate to come back to it. But unfortunately that's the way the tax code was crafted."

—The Associated Press contributed to this story

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Citi analyst on Apple: 'We like the stock here at these levels' - Yahoo Finance

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After a 12% rout in December, Apple's stock valuation looks very compelling, contends Citi analyst Jim Suva.

"We believe that demand will be set up for a more stronger 2023," Suva said on Yahoo Finance Live (video above). "We like the stock here at these levels."

Suva has a $175 price target on Apple, which is about 35% higher than the stock's current levels. The analyst's upbeat call on Apple reflects his optimism on new AR/VR glasses dropping in 2023, a fresh push into India, and a stepped-up pace of share repurchases and dividends.

"Apple has been building out that [AR/VR] app ecosystem, so that's why we see now the hardware coming out later next year as a positive," Suva added.

A guest holds the new iPhone 14 at an Apple event at their headquarters in Cupertino, California, U.S. September 7, 2022. REUTERS/Carlos Barria

To be sure, Apple's stock had a challenging time for much of 2022 — especially in the final stages of the year.

Shares of the tech giant have declined about 27% year to date despite Apple's reputation as a safe-haven investment with a formidable balance sheet flush with cash and a steady stream of repeatable services income.

But just like other large companies, the volatile global economic backdrop has hit Apple in the form of slowing iPhone and accessory sales as well as production delays out of COVID-stricken China.

The external crosscurrents have sent most of Suva's peers on the Street back to the drawing board with respect to their financial estimates for Apple.

"We are again moderating our expectations for the Dec-Q (F1Q23) on the back of the impact of the recent supply chain challenges faced by Apple in relation to operations at Hon Hai’s assembly facility in Zhengzhou, China," JPMorgan tech analyst Samik Chatterjee said in a recent client note.

Brian Sozzi is an editor-at-large and anchor at Yahoo Finance. Follow Sozzi on Twitter @BrianSozzi and on LinkedIn.

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‘I Shouldn't Have to Live Like This': NYCHA Building Leaves Tenants Without Heat - NBC New York

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You Didn’t Make It to St. Louis, but Your Bags Did. Here’s What to Do. - The New York Times

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Disruptions from winter storms have not only caused flight delays and cancellations, but have also separated many passengers from their luggage. Here are some ways to make reuniting easier.

As thousands have been stranded at airports through a winter storm that carved a frigid path across the United States, their bags have been on a journey of their own, creating another headache for weary travelers: Where is their stuff?

Frustrated passengers have dealt with travel disruptions and delays in airports across the country in the past week, from Los Angeles to Denver and Chicago to New York, where many waited alongside their bags or found themselves separated from their luggage.

It may be too late for those holiday travelers to improve their situation, but planning ahead can help make finding wayward bags less of an ordeal.

Similar luggage chaos came in full view at the start of the summer travel season, when a baggage system malfunction at London’s Heathrow Airport was blamed for a meltdown in their handling. Other pileups of bags have been attributed to staffing shortages, weather problems and technological failure.

While the number of mishandled bags had been decreasing over the past decade, partly because of new technology, the last few years have changed that trajectory. The number of delayed or lost bags rose to 6 out of 1,000 bags this February, from 5 out of 1,000 in February 2020, according to the most recent report from the Department of Transportation.

The system is now operating beyond its capacity, said William McGee, the senior fellow for aviation at the American Economic Liberties Project, a nonpartisan organization that promotes equal access to economic markets. The summer’s baggage mess was “the worst summer meltdown for airline customer service in the 37 years I’ve spent working in, writing about and advocating about the airlines,” he said.

The lost luggage problems have been exacerbated by a reduction in airline investment in baggage handling during the pandemic, said Danny Cox, the vice president of guest experience at Breeze Airways, a new airline that launched last year. “The airlines have been in survival mode,” he said. “There hasn’t been an overabundance of funds to improve baggage systems.” Current staffing deficiencies have a ripple effect, he added. “If you’re looking for a mechanic to fix something, you’re pulling from the same people who are servicing other ground operations.”

To better the odds that your luggage won’t get lost — and that you and your bag will be reunited if it does — follow these tips. Much of the trouble is beyond your control so a Zen mind-set of patience can help as well.

Identify your luggage

The most important thing you can do to help the airline reunite you with lost luggage is to label its exterior with your initials and phone number, and put more complete contact information like a business card inside. Take photos of the luggage and note the brand name and dimensions. Keep your baggage claim check and know your ticket and flight number.

To reduce mishandling, tuck in loose straps that can get tangled with machinery or another bag and veer off course. Remove any bar code stickers or checked luggage tags from previous trips.

Luggage that may seem lost might have been taken accidentally by someone with a similar bag, especially if it’s a black, wheeled carry-on, the most common bag, said Kevin Larson, the Alaska Airlines manager of central baggage services. The luggage also may just be on another carousel. Mr. Larson advises passengers to put something unique, like a colorful ribbon, on the outside of their bag. A bright luggage tag, stickers or reflective tape also can make a suitcase stand out.

Act immediately

If your luggage does not arrive when you do, notify the airline before you leave the airport. Getting in touch by phone has been challenging through other luggage crises.

Pack smart

The Department of Transportation recommends passengers avoid packing items in their checked bags that are valuable, fragile, perishable or irreplaceable, and allows airlines to specify types of items they won’t cover if they are lost like cash, jewelry, computers, art objects, antiques and collectibles. Keep those with you or leave them at home. Put important medications in your carry-on.

Keep a virtual eye on it

Placing a small tracking device like a Tile or Apple AirTag inside your luggage lets you monitor the bag’s whereabouts via a phone app. “It’s about the same cost as checking one bag,” said Mr. Cox at Breeze Airways. Trackers are especially useful for discovering if someone mistakenly took your bag off the carousel instead of their own.

Some airlines, including United, American and Delta Air Lines, offer baggage tracking capabilities for passengers via the carrier’s website or mobile app.

Know the rules for compensation

The Department of Transportation lists the rules that airlines must follow when luggage is delayed or lost. The most that an airline can owe a passenger is $3,800 per bag. Flights with an international leg fall under different rules and the most a passenger will receive is about $1,800.

Each airline has its own policies within the government’s rules, so passengers need to check their carrier’s website for details. United Airlines passengers, for example, need to have receipts for lost items if they claim the contents of their luggage are worth more than $1,500. United will consider the bag “lost” after five days, but other airlines may specify a longer time before declaring a bag “lost.”

Restock while a bag is missing

When luggage goes missing, airlines will reimburse passengers for toiletries, clothing and other incidental items that they buy to tide them over while the company tries to locate their bag. Airline websites can be vague about what will be covered and the United States government does not allow the airlines to impose a daily spending limit, so travelers may feel unsure about what’s allowed. Travelers should fill out a claim form available at the airline’s customer service desk or website and submit receipts for the items they buy. They should also have an explanation for anything unusual as to why the purchase was necessary.

Use protection

Premium credit cards may offer lost luggage coverage, but can make passengers jump through some hoops to get it. More than 25 types of Chase credit cards offer up to $3,000 in compensation for lost luggage to make up the difference between the reimbursement from the airline and the value of the luggage and items in their luggage, according to Pablo Rodriguez, a spokesman for J.P. Morgan Chase. Customers must furnish copies of receipts for each item valued at $25 or more that they are asking to replace, and the payout they receive could be lowered depending on the age of the items.

Travel insurance purchased separately can include compensation for lost or delayed luggage, but as always with travel insurance, read the fine print.

Don’t check the bag

The most obvious advice, but still the best way to make sure your bags aren’t lost by the airlines, is to travel with carry-on only. Pack ruthlessly — what do you really need? What can you buy at the destination? Can you wash out your socks in the sink? If you do check your luggage, try to book a nonstop flight. A transfer is one more chance for something to go wrong.

Follow New York Times Travel on Instagram, Twitter and Facebook. And sign up for our weekly Travel Dispatch newsletter to receive expert tips on traveling smarter and inspiration for your next vacation. Dreaming up a future getaway or just armchair traveling? Check out our 52 Places for a Changed World for 2022.

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