A few reasons why Jim is pretty content right now:
1) His tax returns for the Federales and for the state of West Virginia were accepted without reservation by the monolithic government agencies to whom these things are important. This is good because Jim didn’t have to pay the state a goddamn red cent, and because his tax liability to the United States was less than half of what he thought it was. This leads us directly into number 2:
2) Jim has a job that he actually kind of doesn’t mind, and his tax liability was much smaller than he previously believed. Therefore, he has money that he can now spend on things he actually wants, without living from paycheck to paycheck, and without being a total load to his incredible girlfriend and her incredible parents.
3) Jim has a job he actually kind of doesn’t mind. And Jim thinks that a lot of people are really surprised by that. And he likes defying peoples’ expectations of him. This makes him happy.
Some things make him unhappy, though. Someone who leaves this world for the next before Jim gets a chance to know him better is one of those things.
All joy must be tempered with sadness. I miss him.