We ring in the New Year by diving into some real scientific stuff. We have a list of the average handicap for each state; finally determining who is the best (16:45).  To start the second half of the podcast we do a breakdown of how much money we spent on golf in 2022 and both vowed to never show our wives those numbers (46:01) Then we do a recap of our resolutions from the year before and break down what we want to do in 2023 (1:02:00).