Jayson loves going to school

1챕터: 첫걸음 손으로 무언가 만들고 싶은 마음에 시작했어요. 비누와 화장품 만들기는 그저 취미에서 삶의 즐거움으로 자리 잡았어요. 2챕터: 캔들플라워와의 만남 아름다운 캔들플라워를 배우러 갔다가, 공방의 매력에 푹 빠졌어요. 그곳은 단순한 장소가 아니라 꿈을 키우는 곳이었어요. 3챕터: 시작의 설렘 공방을 열면서 설렘이 가득했어요. 새로운 시작, 나만의 세상을 만들어가는 첫걸음이었죠. 4챕터: 현실 자각 더 많이 알고 싶다는 생각이 들어서 공부를 시작했어요. 이 과정이 저를 더 깊은 사람으로 성장시켰어요. 5챕터: 계속되는 배움과 노력 자기계발은 결코 멈출 수 없다는걸 깨달았어요. 매일 새로운 것에 관심을 갖고 익히며 저는 계속해서 성장하려고해요. 6챕터: 비누 클래스와 사람들 비누 만들기 수업을 하며 많은 사람들과 만나게 되었어요. 그들과 함께한 시간들이 제 공방 생활을 더욱 즐겁게 만들었어요. 7챕터: 화장품 만들기의 즐거움 화장품 만들기 수업은 저에게 새로운 영감을 주었어요. 수강생들의 만족감에 제 노력에 보람을 느꼈어요. 8챕터: 계속되는 도전 제품 개발과 교재 작업을 여전히 하고 있지만, 아직 배울 것이 많다고 느껴져요. 제 공방은 항상 새로운 도전과 함께 하는 중입니다.

Paddington Bear is a bear who goes back to school after holidays. He uises vocabulary such as highlighter, binder, claculator, backpack, tape and paint brush. He uses present simple and continuous.

In a backyard full of flowers and trees lives Otto the brown, fluffy Labradoodle. He prides himself on being the leader of the pack. With a wagging tail and an undeniably bossy attitude, he believes that everything should go his way—fetch games, mealtime, and even playdates. But when his best friend, Rex the wise Bearded Dragon, grows tired of Otto's commanding ways, a life-changing confrontation unfolds. “Hey, Otto! You’re not the boss!” Rex declares one sunny afternoon, his spiky head held high. This bold statement catches Otto off guard, igniting a series of charming and humorous exchanges between the two friends. Intrigued and a little perplexed, Otto finds himself facing the bitter truth: he may be pushing everyone away with his need for control. Determined to teach Otto a lesson in friendship, Rex takes him on a whimsical journey filled with fun, challenges, and unexpected surprises. From team challenges in the backyard to a chaotic but entertaining day at the park, Rex helps Otto discover the joys of teamwork, the importance of listening, and the art of compromise. As the pair navigates their way through misunderstandings and misadventures, Otto learns that being a good friend means making room for others' ideas and wants. With Rex’s patient guidance, Otto slowly transforms from a bossy pup into a collaborative companion, realizing that friendships thrive when everyone has a say. Join Otto and Rex as they embark on a colorful adventure that teaches valuable lessons about cooperation, empathy, and the magic of working together. In the end, they discover that being the best of friends means sharing the spotlight and allowing each other to shine. Perfect for young readers and families, this heartfelt tale encourages kindness, teamwork, and respect—one paw and one claw at a time.

There is a magic tree on the top of the mountain. All cherished wishes come true. who is faster to climb a hare or a raccoon

The screen opens to a cheerful and colorful room resembling a child's bedroom. A child (age range 4-6) smiles at the camera.] Child: Hello, friends! Today is going to be an amazing day because we're going to spend an adventurous day with a deer! [The camera moves out of the room to show an outdoor scene of a forest. ] Child: (excitedly) And here we are, in the depths of the forest, with our friend, Deer! [The screen shows a deer wandering around in the forest. Deer moves around cheerfully and curiously.] Child: Today, we're going to explore the forest with Deer and learn more about him. Are you ready? [The child looks at the audience and nods eagerly.] Child: Then let's get started! [The screen shows the child and Deer walking in the forest. Upbeat music plays in the background.]

In a quiet neighborhood, elderly Sam faces a lonely existence after breaking his hip. Confined to his home, he watches life unfold outside his window, feeling increasingly isolated as the children play and laugh. His days blend into a monotonous routine filled with sadness and longing for connection. One afternoon, Sam notices three kids—Mary, Steve, and Zara—curiously peeking through his window. Annoyed, he yells at them to go away, feeling frustrated by their intrusion. Despite his outburst, the kids return day after day, their persistence grating on Sam’s nerves. He struggles with his emotions, battling depression and the loss of his active life. But one particularly lonely day, something shifts in Sam. He unexpectedly calls out to the children, asking if they want to play catch. The invitation surprises even him, but he’s tired of being alone. When he opens his window and begins tossing a soft ball back and forth, laughter fills the air. The children are thrilled, and for the first time in a long while, Sam feels a spark of joy. As their friendship blossoms, Mary, Steve, and Zara

Nina learns about the stars and the importance of curiosity and exploration.

**Title: The Moon's Secret Friend** --- **Detailed Description:** **Overview:** *The Moon's Secret Friend* is a whimsical and heartwarming children's story about friendship, courage, and the magic of exploration. It follows Maya, a curious little girl who forms a special bond with the moon, discovering the beauty and wonder of the world around her while learning to overcome fear and embrace her adventurous spirit. **Theme:** The central themes of the story include the power of friendship, the importance of courage in the face of fear, and the idea that magic exists all around us, waiting to be uncovered. It emphasizes the notion that even in moments of darkness, support and friendship can illuminate the path forward. **Setting:** The story takes place in a quaint village surrounded by lush woods, where the natural beauty of the night sky plays a vital role. The illustrations vividly capture the contrast between the warm glow of Maya’s cottage and the cool, enchanting light of the moon, creating a cozy yet magical atmosphere.

Join Louis and Frigg, two curious and playful 3-year-olds, on an unforgettable day at their grandfather Oldefar's farm. From riding a bumpy red tractor to feeding mischievous animals, milking a cow (with a splashy surprise!), and chasing a playful goat, every moment is filled with fun and laughter. With whimsical illustrations and a heartwarming story, this delightful tale celebrates family, nature, and the simple joys of life on the farm. Perfect for young readers and families to enjoy together!

The Adventures of Milo and Luna: A Journey to the Enchanted Forest

A little star named Twinkle forgets to shine one night, causing confusion and concern among the other stars. With the help of a friendly moon, Twinkle remembers the magic of shining bright.

A squirrel named Scaredy is afraid of the dentist and makes a clever plan to make it through his next appointment. He is pretty funny.

Little girl finds an undyed egg during an easter egg hunt that turns out to be a raven egg that hatches. She raises the raven and releases it into the wild and the raven brings her shiny gifts every day. The little girl worries about the raven on Christmas Eve when there is a big snowstorm. She unravels one of her favorite sweaters, with small golden glitter woven into the wool threads, she pulls apart the yarn and makes a big pile of wool, placing it into a shoebox for her friend to return to its nest to keep warm. on Christmas day the wool was gone and she followed a path of pieces of wool that had dropped on the snow to a tree where she found her raven friend in a tree surrounded by the glittery wool. in the spring a flock of ravens all bring small gifts to the back porch for the girl.

A poor boy named Sam. Despite having very little, Sam had a heart full of kindness. He lived with his grandmother in a tiny, rundown cottage on the outskirts of the village.

The Mischievous Cloud: Follow a playful cloud as it learns valuable lessons about responsibility and the impact of its actions on the weather below. the cloud should have eyes and a mouth to have expressions

An old, rusty, small tractor with a big heart. Rusty the tractor lived on Greenfield farm, where the crops were thirsty because there was no rain. While the other tractors rested, Rusty worked hard to water and care for the plants, hoping to help the farm. When harvest time came, Farmer Joe was surprised to find there were enough crops to pick, thanks to Rusty’s hard work. Everyone on the farm celebrated, and Rusty was proud to have saved the day!

Girl and boy dream of flying an airplane. They both want to be pilots when they grow up. Flying a plane is the coolest thing ever! They both study hard in school to become pilots. They finally make their dream vote true and fly an airplane.

In Tinkerton, lived a mischievous yet lovable dog named Spud. Spud was known for his mischief. Spud set off into the town, ready to cause some mischief. Spud's first stop was the park, where he spotted a group of ducks waddling by the pond. Spud chased the ducks into the water, causing a big splash. "Bad Dog Spud!" quacked the ducks as they paddled away. Next, he spotted pies sitting on a windowsill. Spud snuck up and stole a pie, gobbling it up "Bad Dog Spud!" cried the baker But Spud's happiest moment came when he spotted the school bus. Spud took off after the bus. The children laughed but the bus driver shook his head and said, "Bad Dog Spud!" Spud's mischief only seemed to grow. He chased squirrels, dug up flower beds, and even tried to sneak into the local butcher’s shop. "Bad Dog Spud!" scolded the shop owner as he shooed him away. He went home, as he drifted off to sleep with dreams of more adventures. Despite his mischievous ways, there was no dog quite like Spud.

taxpayer may distribute funds from their Health Savings Account (HSA) in 2025 to reimburse qualified medical expenses incurred in 2023, provided the following conditions are met: The HSA was established before the expenses were incurred: Expenses incurred before the HSA was established are not considered qualified medical expenses and cannot be reimbursed tax-free. The expenses are qualified medical expenses: The expenses must meet the definition of qualified medical expenses as outlined in IRS Publication 502. These include medical and dental expenses that would generally qualify for the medical expense deduction. The expenses were not previously reimbursed: The taxpayer must not have been reimbursed for these expenses from any other source, such as insurance or another health plan. Proper recordkeeping: The taxpayer must maintain records to substantiate that the distribution was used exclusively to pay or reimburse qualified medical expenses. These records should include receipts, invoices, or other documentation showing the date, amount, and nature of the expense. The expenses were not deducted as itemized deductions: If the taxpayer claimed these expenses as itemized deductions in a prior year, they cannot use HSA funds to reimburse them. As long as these conditions are met, the distribution in 2025 for 2023 expenses will be tax-free and not subject to the additional 20% tax on non-qualified distributions. The taxpayer should report the distribution on Form 8889 when filing their 2025 tax return.