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Page 12 THE REVERE ADVOCATE – FRIDAY, MARCH 15, 2024 CHAMP | FROM Page 1 pentathlons this year and is only 200 points away from the school record in this event. Improved by almost 50 points in the event score from December to February. And now we hear from the decorated student-athlete herself in a Q&A: Advocate: Liv, could you share with us the journey that led you to become the GBL Track Athlete of the Year? What were the key milestones and challenges you faced along the way? Yuong: Throughout my track career, I have learned new techniques and training methods that have helped me reach my goals as time went on. With the fast progression of personal records, I faced a few minor injuries that led to a couple of off meets. Overall, I believe that the milestones and challenges I faced helped push me toward a path of success. Advocate: How do you balance the rigorous demands of your training schedule with your academic responsibilities and personal life? Yuong: My academic responsibilities take precedence over everything else. If I can’t maintain my academic standing, I won’t be able to perform at my highest level on the track. I think understanding this fact has helped me balance every aspect of my life. Advocate: Who has been your biggest inspiration in track and fi eld, and why? Are there any professional athletes or mentors who have infl uenced your approach to the sport? Yuong: My biggest inspiration in track and fi eld would be my sister, Soleil Yuong. My sister went to Revere High School also and was on the outdoor track and field team. She is now throwing at the collegiate level at Vassar College as a recruit. Her participation has exposed me to the sport that I wasn’t sure I would even enjoy. Before track and fi eld, I was strictly a level 7 gymnast. Covid detoured my athletic career, so I took a step back from gymnastics and upon entering high school I explored track and fi eld as a potential option. Of course, I stuck with it! Advocate: You've achieved remarkable personal records this season. Can you talk about the technical aspects of your training that have contributed to your improvement in events like the 55-meter hurdles and the long jump? Yuong: My main event is the high jump. It is a very technical event that requires constant repetition and physical demand. This is the event that I am most proud of. Slowly as my track career progressed, I felt the urge to branch out into other events like the multis. The multi events would be the pentathlon (five events) during the indoor season and the heptathlon (seven events) for outdoors. Training for the multis reJOB WELL DONE: Liv Yuong hugs RHS Track Coach Racquel MacDonald-Ciambelli during a recent meet. quires a lot of attention to detail in either fi ve or seven events depending on the season. High jump is included in both, so are the hurdles and long jump. These are topscoring events in the multis so getting the training down for these three events in the multis has really helped me improve in the individual open events. Advocate: Being part of a team can be a unique experience. How has being a member of the Revere High School track team infl uenced you both as an athlete and a person? Yuong: Although every event is an individual event, we are scored as a team. So the points we accumulate individually tally up together to determine a team winner. Whenever I am at a meet, I compete against myself and try to improve upon my own personal record, and I compete to garner as many points as I can for the team. Nothing is more satisfying than winning as a team. Advocate: Competing at such a high level requires not only physical but also mental strength. Can you share how you prepare mentally for a competition? Yuong: In order to mentally prepare to perform before each event, I like to listen to music and zone out. I focus on the music and my movements as I continue to warm up and nothing else. Music really helps me focus up on the events that prevail. Advocate: Looking ahead, what are your goals for the rest of junior year then your senior year and beyond? Are there any specifi c records or achievements you're aiming for? Yuong: There aren’t any specifi c records that I have in mind. When I compete, I don’t think about breaking records. I focus on only competing at my highest level and nothing more. For the rest of junior year and following into senior year, I hope to have new equipment that will help me train and reach my potential. Our high jump facilities, though working in some aspects, still lack a lot of necessary equipment needed for me and my teammates to succeed. For example, a springboard and a larger high jump pit would overall contribute to training at a higher level. Beyond high school, I hope to pursue my athletic career at the collegiate level. Advocate: Earning the title of GBL Track Athlete of the Year is a significant achievement. How does this recognition affect your motivation and goals moving forward? Yuong: I love the recognition I'm receiving, and I would like to thank Coach Racquel and Coach Fleming for helping push my name so I can receive this award. As I move forward in my track career, I will continue to do the same and give the same eff ort I have been putting into this sport before earning this title. I believe it is a great personal achievement; however it does not affect my own thoughts and eff ort within the sport. Advocate: What advice would you give to younger athletes who look up to you and aspire to reach the level of success you've achieved? Yuong: I don’t believe I am at that status. However, I would tell them to just have fun and do your best. That’s all I have to say. Advocate: Away from track and fi eld, what are your interests and hobbies? How do you like to spend your time when you're not training or competing? Yuong: Away from the track, I enjoy eating out and spending time with family and dog Lucy. Advocate: You've been described as one of the most coachable athletes. How has your relationship with your coach(es) contributed to your success? Young: Coach Racquel and I are very close. She has helped me explore new events and trained me to achieve my goals. We both have a lot of feedback about my training and my success, and we are open with each other when it comes to that. I think our open communication is an important part of our relationship. Advocate: Can you talk about the support system that has helped you throughout your athletic career? How important has the support from your family, friends, and community been to your success? Yuong: My family off ers a lot of support in my athletic career. They have always pushed me to reach the highest level of success I can and have given me the opportunities to do so. F 2023 SENIOR CIRCUIT BREAKER TAX CREDIT or tax years since January 1, 2001, senior citizens living in Massachusetts have been eligible to claim a refundable tax credit on their state individual income tax return for real estate taxes they paid with respect to Massachusetts residential real estate that they own or with respect to rent that they paid, both relating to property that is occupied as the principal residence. The maximum credit allowed is $2,590 for calendar year 2023!! Eligible taxpayers who own their property may claim a credit equal to the amount by which their property tax payments in calendar year 2023 including water and sewer debt charges, exceed 10% of their total income for calendar year 2023. Taxpayers residing in cities or towns that do not include water and sewer debt service in their property assessments may claim, in addition to their real estate tax payments, 50% of the water and sewer use charges actually paid during the year. Renters may claim a credit in the amount by which 25% of their rent paid in calendar year 2023 exceeds 10% of their total income. For purposes of determining “total income”, taxpayers must include all taxable income as well as exempt income such as social security income, U.S. Treasury interest income, municipal pension income, etc. To be eligible for the tax credit, a taxpayer must be 65 years old on or before December 31, 2023. For joint fi lers, it is suffi cient that only one of the individuals meet this requirement. Furthermore, a taxpayer must not be claimed as a dependent on another taxpayer’s tax return. The property in question must be located in Massachusetts and must be the taxpayer’s primary residence. The taxpayer’s total income may not exceed $69,000 for a single fi ler, $86,000 for someone fi ling as a head of household, and $103,000 for taxpayers fi ling married jointly. No credit is allowed for a married taxpayer fi ling a separate return. The assessed valuation of the real estate in question cannot exceed $1,025,000 as of 1-1-23. Taxpayers who are eligible for the credit in calendar year 2023 must fi le Schedule CB, Circuit Breaker Credit along with their Mass return. Taxpayers who do not normally fi le a Mass return may be interested in fi ling in order to claim the “refundable” tax credit. If you were a renter during calendar year 2023 and you received any federal and/or state subsidy, or you rented from a tax-exempt entity, you do not quality for the Circuit Breaker Credit. The maximum credit for prior years was only $1,200. This recent change in the Massachusetts tax law was a big boost to seniors. Tax credits received by eligible taxpayers are not considered income for the purpose of obtaining eligibility or benefi ts under other means-tested assistance programs including food, medical, housing and educational assistance programs. See TIR (Technical Information Release) 16-8 for more information. For more information, you may also contact the Massachusetts Department of Revenue Customer Service Bureau at 617-887-MDOR (or toll free at 1-800-392-6089). Joseph D. Cataldo is an Estate Planning/Elder Law Attorney, Certifi ed Public Accountant, Certifi ed Financial Planner, AICPA Personal Financial Specialist and holds a Master’s Degree in Taxation.

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