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Taxation of Individuals, 9e (Spilker)
Chapter 4 Individual Income Tax Overview, Exemptions, and Filing Status
1) Relative to for AGI deductions, from AGI deductions tend to relate to items that are more
personal in nature.
Answer: TRUE
Difficulty: 2 Medium
Topic: The Individual Income Tax Formula
Learning Objective: 04-01 Describe the formula for calculating an individual taxpayer's taxes
payable or refund and generally explain each formula component.
Bloom's: Understand
AACSB: Reflective Thinking
AICPA: BB Critical Thinking
2) Taxpayers need not include an income item in gross income unless there is a specific tax
provision requiring the taxpayer to include the income item in gross income.
Answer: FALSE
Explanation: Tax laws are based on the all-inclusive income concept. Under this concept, gross
income generally includes all realized income from whatever source derived.
Bloom's: Understand
3) The standard deduction amount for married filing separately taxpayers (MFS) is less than the
standard deduction amount for married filing jointly taxpayers.
Answer: TRUE
Difficulty: 1 Easy
Bloom's: Analyze
1
Copyright © 2018 McGraw-Hill
4) Taxpayers are generally allowed to claim deductions for expenditures unless a specific tax
provision indicates the expenditure is not deductible.
Answer: FALSE
Explanation: In contrast to the all-inclusive treatment of income, taxpayers are not allowed to
deduct anything unless a specific tax provision allows them to do so.
Difficulty: 1 Easy
Bloom's: Understand
5) From AGI deductions are generally more valuable to taxpayers than for AGI deductions.
Answer: FALSE
Bloom's: Analyze
6) From AGI deductions are commonly referred to as deductions "below the line."
Answer: TRUE
Bloom's: Understand
7) For AGI deductions are commonly referred to as deductions "below the line."
Answer: FALSE
Bloom's: Understand
2
8) For AGI deductions are commonly referred to as deductions "above the line."
Answer: TRUE
Bloom's: Understand
9) Itemized deductions and the standard deduction are deductions from AGI but deductions for
personal and dependency exemptions are deductions for AGI.
Answer: FALSE
Bloom's: Understand
10) The standard deduction amount varies by filing status.
Answer: TRUE
Difficulty: 1 Easy
Bloom's: Understand; Analyze
11) Taxpayers are allowed to deduct more for each personal exemption they claim than for each
dependency exemption they claim.
Answer: FALSE
Bloom's: Understand
3
12) A personal automobile is a capital asset.
Answer: TRUE
Difficulty: 1 Easy
Bloom's: Understand
13) The character of income is a factor in determining the rate at which the income is taxed.
Answer: TRUE
Difficulty: 1 Easy
Bloom's: Understand
14) Inventory is a capital asset.
Answer: FALSE
Difficulty: 1 Easy
Bloom's: Understand
15) Qualified dividends are taxed at the same rate as ordinary income.
Answer: FALSE
Difficulty: 1 Easy
Bloom's: Understand
4
16) Certain types of income are taxed at a lower rate than ordinary income.
Answer: TRUE
Difficulty: 1 Easy
Bloom's: Understand
17) In addition to the individual income tax, individuals may be required to pay taxes imposed on
tax bases other than the individual's regular taxable income.
Answer: TRUE
Bloom's: Understand
18) Tax credits reduce taxable income dollar for dollar.
Answer: FALSE
Explanation: Tax credits directly reduce taxes payable.
Difficulty: 1 Easy
Bloom's: Understand
19) Tax credits are generally more valuable than tax deductions because tax credits reduce a
taxpayer's gross tax liability dollar for dollar while tax deductions do not.
Answer: TRUE
Bloom's: Understand
5
20) Taxpayers may prepay their tax liability through withholdings and through estimated tax
payments.
Answer: TRUE
Difficulty: 1 Easy
Bloom's: Understand
21) In certain circumstances, a taxpayer who provides less than half the support of another may
still be able to claim a dependency exemption for that person as a qualifying relative.
Answer: TRUE
Topic: Personal and Dependency Exemptions
Learning Objective: 04-02 Explain the requirements for determining a taxpayer's personal and
dependency exemptions.
Bloom's: Understand
22) A child who is her parents' qualifying child can claim a personal exemption for herself as long
as her parents choose not to claim her as a dependent.
Answer: FALSE
Difficulty: 3 Hard
Bloom's: Understand
23) A taxpayer who is claimed as a dependent on another's tax return may not claim any personal
or dependency exemptions on his or her tax return.
Answer: TRUE
Bloom's: Understand
6
24) Anna is a qualifying child of her parents. However, she was recently married. Anna and her
husband filed a joint return. If they had filed separately, Anna would have owed no taxes, though
her husband would have owed just $5. Because Anna herself owed no taxes, her parents can still
claim her as a dependent.
Answer: FALSE
Difficulty: 3 Hard
Bloom's: Understand
25) To be considered a qualifying child of a taxpayer, the individual must be the son or daughter of
the taxpayer.
Answer: FALSE
Bloom's: Understand
26) For purposes of the qualifying child residence test, a child's temporary absence from the
taxpayer's home for attending school full-time is counted as though the child lived in the taxpayer's
home during the absence.
Answer: TRUE
Difficulty: 3 Hard
Bloom's: Understand
7
27) An individual may never be considered as both a qualifying relative and a qualifying child of
the same taxpayer.
Answer: TRUE
Explanation: A qualifying relative is a person who is not a qualifying child and satisfies three
other tests.
Bloom's: Understand
28) An individual may be considered as a qualifying child of her parents and a qualifying child of
her grandparents in the same year.
Answer: TRUE
Difficulty: 3 Hard
Bloom's: Understand
29) An individual may meet the relationship test to be a taxpayer's qualifying relative even if the
individual has no family relationship with the taxpayer.
Answer: TRUE
Bloom's: Understand
8
30) When determining whether a child meets the qualifying child support test for the parents,
scholarships earned by the child do not count as self-support provided by the child.
Answer: TRUE
Bloom's: Understand
31) When determining whether a child meets the qualifying child support test for the child's
grandparents, scholarships earned by the child do not count as self-support provided by the child.
Answer: FALSE
Bloom's: Understand
32) An individual with gross income of $5,000 could qualify as a qualifying child of another
taxpayer but could not qualify as a qualifying relative of another taxpayer.
Answer: TRUE
Explanation: The gross income test requires that a qualifying relative's gross income for the year
be less than the personal exemption amount.
Bloom's: Understand
9
33) An individual receiving $5,000 of tax exempt income during the year could qualify as a
qualifying child of another taxpayer but could not qualify as a qualifying relative of another
taxpayer.
Answer: FALSE
Explanation: The taxpayer could qualify as a qualifying relative (doesn't fail the gross income
test) because the tax-exempt income is excluded from gross income.
Difficulty: 3 Hard
Bloom's: Analyze
34) The relationship requirement is more broadly defined (includes more relationships) for a
qualifying relative than it is for a qualifying child.
Answer: TRUE
Bloom's: Understand
35) The relationship requirement for qualifying relative includes cousins.
Answer: FALSE
Difficulty: 3 Hard
Bloom's: Understand
10
36) The relationship test for qualifying relative requires the potential qualifying relative to have a
family relationship with the taxpayer.
Answer: FALSE
Bloom's: Understand
37) For purposes of the dependency exemption qualification, the test for qualifying children
includes an age restriction but the test for qualifying relative does not.
Answer: TRUE
Difficulty: 1 Easy
Bloom's: Understand
38) The test for a qualifying child includes a gross income restriction while the test for qualifying
relative does not.
Answer: FALSE
Bloom's: Understand
39) If a taxpayer does not provide more than half the support of a child, that child cannot qualify as
the taxpayer's qualifying child.
Answer: FALSE
Bloom's: Understand
11
40) To determine filing status, a taxpayer's marital status is determined on January 1 of each tax
year in question.
Answer: FALSE
Explanation: Marital status is determined at year-end.
Difficulty: 1 Easy
Topic: Filing Status
Learning Objective: 04-03 Determine a taxpayer's filing status.
Bloom's: Understand
41) It is generally more advantageous from a tax perspective for a married couple to file separately
than it is for them to file jointly.
Answer: FALSE
Difficulty: 1 Easy
Bloom's: Analyze
42) It is generally more advantageous from a nontax perspective for a married couple to file
separately than it is for them to file jointly.
Answer: TRUE
Bloom's: Analyze
43) Jeremy and Annie are married. During the year Jeremy dies. When Annie files her tax return
for the year in which her husband dies, she may file under the married filing jointly filing status
even if she does not remarry.
Answer: TRUE
Bloom's: Analyze
12
44) Jennifer and Stephan are married at year end and they file separate tax returns. If Jennifer
itemizes deductions on her return, Stephan must also itemize deductions on his return even if his
itemized deductions don't exceed his standard deduction.
Answer: TRUE
Difficulty: 3 Hard
Bloom's: Analyze
45) Bonnie and Ernie file a joint return. Bonnie works and receives income during the year but
Ernie does not. If the couple files a joint tax return, Ernie is responsible for paying any taxes due if
Bonnie is unable to pay the taxes.
Answer: TRUE
Bloom's: Analyze
46) Eric and Josephine were married in year 1. In year 2, Eric dies. The couple did not have any
children. Assuming Josephine does not remarry, she may file as a qualifying widow in year 3.
Answer: FALSE
Explanation: Josephine does not qualify for the qualifying widow filing status because there is no
dependent child involved.
Bloom's: Analyze
47) Taxpayers who file as qualifying widows/widowers are treated exactly the same for tax
purposes in all respects as taxpayers who are married filing jointly for tax purposes.
Answer: FALSE
Difficulty: 3 Hard
Bloom's: Analyze
13
48) A taxpayer may qualify for the head of household filing status even if she does not have any
dependent children.
Answer: TRUE
Difficulty: 3 Hard
Bloom's: Understand
49) A taxpayer may qualify for the head of household filing status if she has no dependent children
but pays more than half of the cost of maintaining a separate household for her dependent mother
and/or father.
Answer: TRUE
Bloom's: Understand
50) If an unmarried taxpayer provides more than half the support for a cousin who lives in the
taxpayer's home for the entire year, the taxpayer will qualify for head of household filing status.
Answer: FALSE
Difficulty: 3 Hard
Bloom's: Understand
51) If an unmarried taxpayer is able to claim a dependency exemption for another individual, the
taxpayer is automatically eligible for the head of household filing status.
Answer: FALSE
Bloom's: Understand
14
52) Charles, who is single, pays all of the costs of maintaining a home for himself and Damarcus.
Charles and Damarcus have no family relationship but Damarcus lives with Charles for the entire
year. Damarcus qualifies as a qualifying relative for Charles (Charles claims a dependency
exemption for Damarcus on his tax return). Charles qualifies for head of household filing status.
Answer: FALSE
Explanation: Charles does not qualify because he and Damarcus have no qualifying family
relationship.
Bloom's: Understand
53) In certain circumstances, a married taxpayer who does not file a joint tax return with her
spouse may qualify for the head of household filing status.
Answer: TRUE
Bloom's: Understand
54) If no one qualifies as the dependent of an unmarried taxpayer, the unmarried taxpayer may still
be able to qualify for the head of household filing status.
Answer: FALSE
Difficulty: 1 Easy
Bloom's: Understand
15
55) The income tax base for an individual tax return is:
A) Realized income from whatever source derived.
B) Gross income.
C) Adjusted gross income.
D) Adjusted gross income minus from AGI deductions.
Answer: D
Explanation: Taxable income, which is adjusted gross income minus from AGI deductions, is the
income tax base for an individual tax return.
Difficulty: 1 Easy
Bloom's: Understand
56) Which of the following series of inequalities is generally most accurate?

A) Gross income ≥ adjusted gross income ≥ taxable income
B) Adjusted gross income ≥ gross income ≥ taxable income
C) Adjusted gross income ≥ taxable income ≥ gross income
D) Gross income ≥ taxable income ≥ adjusted gross income
Answer: A
Explanation: Gross income less for AGI deductions equals adjusted gross income. Adjusted
gross income less from AGI deductions equals taxable income.
Difficulty: 1 Easy
Bloom's: Analyze
16
57) Which of the following statements regarding realized income is true?
A) Taxpayers need not include realized income in gross income unless a specific provision of the
tax code requires them to do so.
B) Realized income requires some type of transaction or exchange with a second party.
C) Once income is realized it may not be excluded from gross income.
D) None of these statements is true.
Answer: B
Explanation: Realized income requires a transaction with a second party in which there is a
change in property rights between parties.
Bloom's: Analyze
58) Which of the following statements regarding exclusions and/or deferrals is false?
A) Exclusions are favorable because taxpayers never pay tax on income that is excluded.
B) Interest income from municipal bonds is excluded from gross income.
C) Deferrals are income items taxpayers realize in one year but include in gross income in a
subsequent year.
D) An income item need not be realized in order to qualify as an exclusion item.
Answer: D
Explanation: An exclusion is realized income that is permanently excluded from taxation. If the
income is not realized, it would not be included in gross income to begin with so it need not be
excluded from income.
Bloom's: Analyze
17
59) Sally received $50,000 of compensation from her employer and she received $400 of interest
from a corporate bond. What is the amount of Sally's gross income from these items?
A) $0.
B) $400.
C) $50,000.
D) $50,400.
Answer: D
Explanation: $50,000 compensation + $400 interest from a corporate bond (as opposed to
interest from municipal bonds).
Difficulty: 1 Easy
Bloom's: Analyze
AACSB: Reflective Thinking; Analytical Thinking
60) Lebron received $50,000 of compensation from his employer and he received $400 of interest
from a municipal bond. What is the amount of Lebron's gross income from these items?
A) $0.
B) $400.
C) $50,000.
D) $50,400.
Answer: C
Explanation: $50,000 compensation. The interest income is excluded from gross income because
it is interest from a municipal (tax exempt) bond.
Difficulty: 1 Easy
Bloom's: Analyze
18
61) Joanna received $60,000 compensation from her employer, the value of her stock in ABC
company appreciated by $5,000 during the year (but she did not sell any of the stock), she received
$30,000 of life insurance proceeds from the death of her husband. What is the amount of Joanna's
gross income from these items?
A) $60,000.
B) $65,000.
C) $95,000.
D) $90,000.
Answer: A
Explanation: $60,000 compensation is included in gross income, the increase in the value of her
stock is not realized income so it is not included in gross income, and the life insurance proceeds
are excluded from gross income.
Difficulty: 3 Hard
Bloom's: Analyze
62) Which of the following statements regarding tax deductions is false?

A) Taxpayers are not entitled to any deductions unless specific provisions in the tax code allow the
deductions.
B) Deductions can be labeled as deductions above the line or deductions below the line.
C) From AGI deductions tend to be associated with business activities while for AGI deductions
tend to be associated with personal activities.
D) The standard deduction is a from AGI deduction.
Answer: C
Explanation: For AGI deductions tend to be associated with business activities and from AGI
deductions tend to be associated with personal activities.
Bloom's: Understand
19
63) Which of the following statements regarding for AGI tax deductions is true?
A) Taxpayers subtract for AGI deductions from gross income to determine AGI.
B) A taxpayer may deduct for AGI deductions only if the deductions exceed the taxpayer's
standard deduction amount.
C) A taxpayer may deduct for AGI deductions only if the deductions exceed the taxpayer's
deductible exemption amounts.
D) A taxpayer may deduct for AGI deductions only if the deductions exceed the taxpayer's
itemized deductions.
Answer: A
Explanation: Taxpayers subtract for AGI deductions from gross income to determine adjusted
gross income.
Bloom's: Understand
64) All of the following are for AGI deductions except:

A) Moving expenses.
B) Rental and royalty expenses.
C) Business expenses for a self-employed taxpayer.
D) Charitable contributions.
Answer: D
Explanation: Charitable contributions are from AGI deductions.
Bloom's: Understand
20
65) Which of the following is NOT a from AGI deduction?
A) Standard deduction.
B) Itemized deduction.
C) Personal exemption.
D) None of these. All of these are from AGI deductions.
Answer: D
Explanation: From AGI deductions consist of the greater of the standard deduction or itemized
deductions and personal and dependency exemptions.
Difficulty: 1 Easy
Bloom's: Understand
66) Which of the following is not an itemized deduction?

A) Alimony paid.
B) Medical expenses.
C) Real estate taxes.
D) Charitable contributions.
Answer: A
Explanation: Alimony paid is a for AGI deduction.
Bloom's: Understand
21
67) Which of the following shows the correct relationship among standard deduction amounts for
the respective filing statuses?
A) Single > Head of Household > Married Filing Jointly
B) Married Filing Jointly > Married Filing Separately > Head of Household
C) Married Filing Jointly > Head of Household > Single
D) Head of Household > Married Filing Separately > Married Filing Jointly
Answer: C
Explanation: The standard deduction for single and MFS taxpayers is half that of MFJ taxpayers.
Difficulty: 1 Easy
Bloom's: Understand
68) Which of the following statements regarding exemptions is correct?

A) Personal exemptions are more valuable than dependency exemptions.
B) Taxpayers filing a married filing joint return are limited to two exemptions on their tax returns.
C) Exemption amounts are considered to be for AGI deductions.
D) Taxpayers subtract exemption deductions from adjusted gross income in determining taxable
income.
Answer: D
Explanation: Exemptions are considered to be from AGI deductions.
Bloom's: Understand
22
69) Which of the following types of income are not considered ordinary income?
A) Compensation income.
B) Net long-term capital gains (in excess of short-term capital losses).
C) Qualified dividend income.
D) Both compensation income and qualified dividend income.
E) Both net long-term capital gains (in excess of short-term capital losses) and qualified dividend
income.
Answer: E
Explanation: Both net long-term capital gains and qualified dividend income are subject to
preferential rates and are thus not considered to be ordinary income.
Bloom's: Understand
70) All of the following represents a type or character of income except:

A) Tax exempt.
B) Capital.
C) Qualified dividend.
D) Normal.
Answer: D
Explanation: The types or characters of income include tax exempt, tax deferred, capital,
ordinary, and qualified dividend. Normal income is not an income type or character.
Bloom's: Understand
23
71) Which of the following statements is true?
A) Income character determines the tax year in which the income is taxed.
B) Income character depends on the taxpayer's filing status.
C) Qualified dividend income is taxed at a lower rate than an equal amount of ordinary income.
D) A taxpayer selling a capital asset at a gain recognizes ordinary income.
Answer: C
Explanation: Qualified dividends are taxed at a maximum rate of 15% or 20% (depending on the
taxpayer's income) and are always taxed at a lower rate than the same amount of ordinary income
would be. Income character determines the rate at which income is taxed and it does not depend on
filing status. Finally, a taxpayer selling a capital asset at a gain recognizes capital gain not ordinary
income.
Bloom's: Understand
72) Which of the following statements regarding tax credits is true?

A) Tax credits reduce taxable income dollar for dollar.
B) Tax credits provide a greater tax benefit the greater the taxpayer's marginal tax rate.
C) Tax credits reduce taxes payable dollar for dollar.
Answer: C
Explanation: Credits reduce the taxes payable dollar for dollar and are therefore not sensitive to
marginal tax rates.
Bloom's: Understand
24
73) Jamison's gross tax liability is $7,000. Jamison had $2,000 of available credits and he had
$4,000 of taxes withheld by his employer. What is Jamison's taxes due (or taxes refunded) with his
tax return?
A) $5,000 taxes due.
B) $1,000 taxes due.
C) $1,000 tax refund.
D) $3,000 taxes due.
Answer: B
Explanation: Gross tax liability minus credits minus payments equals taxes due ($7,000 − 2,000
− 4,000 = $1,000 taxes due).
Difficulty: 1 Easy
Bloom's: Analyze
74) Madison's gross tax liability is $9,000. Madison had $3,000 of tax credits available and she had
$8,000 of taxes withheld by her employer. What is Madison's taxes due (or taxes refunded) with
her tax return?
A) $0 taxes due and $0 tax refund.
B) $6,000 taxes due.
C) $2,000 tax refund.
D) $1,000 taxes due.
Answer: C
Explanation: Gross tax liability minus credits minus payments equals tax refund ($9,000 − 3,000
− 8,000 = $2,000 tax refund).
Bloom's: Analyze
25
75) Which of the following statements regarding personal and dependency exemptions is false?
A) A married couple filing jointly may claim two personal exemptions.
B) To qualify as a dependent of another, an individual must be a resident of the United States.
C) An individual who qualifies as a dependent of another taxpayer may not claim a personal
exemption.
D) An individual cannot qualify as a dependent of another as a qualifying relative taxpayer if the
individual's gross income exceeds the exemption amount.
Answer: B
Explanation: To qualify as a dependent of another, an individual must be a resident of the United
States, Canada, or Mexico. Also, there is no gross income test for a qualifying child.
Difficulty: 3 Hard
Bloom's: Understand
76) Which of the following statements regarding personal and dependency exemptions is true?
A) To qualify as a dependent of another, an individual must be a resident of the United States.
B) To qualify as a dependent of another, an individual may not file a joint return with the
individual's spouse under any circumstance.
C) To qualify as a dependent of another, an individual must have a family relationship with the
other person.
D) To qualify as a dependent of another, an individual must be either a qualifying child or a
qualifying relative of the other person.
Answer: D
Explanation: The individual must be either a qualifying child or a qualifying relative of another
to be a dependent of that person.
Bloom's: Understand
26
77) All of the following are tests for determining qualifying child status except the ________.
A) gross income test
B) age test
C) support test
D) residence test
Answer: A
Explanation: Qualifying children must pass the relationship, age, support, and residence tests.
There is no requirement relating to gross income for purposes of the qualifying child test.
Bloom's: Understand
78) Which of the following relationships does NOT pass the relationship test for a qualifying
child?
A) Stepsister's daughter.
B) Half-brother.
C) Cousin.
D) Stepsister.
Answer: C
Explanation: Stepsister's daughter, half-brother, and stepsister are all valid relationships for a
qualifying child.
Bloom's: Apply
27
79) Anna is a 21-year-old full-time college student (she plans on returning home at the end of the
school year). Her total support for the year was $34,000 (including $8,000 of tuition). Anna
covered $12,000 of her support costs out of her own pocket (from savings, she did not work) and
she received an $8,000 scholarship that covered all of her tuition costs. Which of the following
statements regarding who is allowed to claim Anna as an exemption is true?
A) Even if Anna's parents provided the remaining $14,000 of support for Anna ($34,000 minus
$12,000 minus $8,000), they would not be able to claim her as a dependent.
B) Even if Anna's grandparents provided the remaining $14,000 of support for Anna ($34,000
minus $12,000 minus $8,000) they would not be able to claim her as a dependent.
C) Because she provided more than half her own support, Anna may claim a personal exemption
for herself.
Answer: B
Explanation: Anna does not qualify as a qualifying child or relative of her grandparents because
she provided more than half her own support. As it relates to the grandparents, the scholarship
earned by Anna is treated as support provided by Anna (Anna provided $20,000 and the
grandparents provided $14,000 of support). However, because Anna is a full-time college student
under age 24, she qualifies as her parents' qualifying child (the scholarship does not count in the
support test with respect to the parents). So, Anna may not claim a personal exemption for herself.
Difficulty: 3 Hard
Bloom's: Analyze
28
80) Charlotte is the Lucas family's 22-year-old daughter. She is a full-time student at an
out-of-state university but plans to return home when the school year ends. During the year,
Charlotte earned $4,000 of income working part-time. Her support totaled $30,000 for the year. Of
this amount, Charlotte paid $7,000 with her own funds, her parents paid $14,000, and Charlotte's
grandparents paid $9,000. Which of the following statements most accurately describes whether
Charlotte's parents can claim a dependency exemption for Charlotte?
A) Yes, Charlotte is a qualifying child of her parents.
B) No, Charlotte fails the support test for both qualifying children and qualifying relatives.
C) No, Charlotte does not pass the gross income test.
D) Yes, Charlotte is a qualifying relative of her parents.
Answer: A
Explanation: Because Charlotte is a full-time student and under 24 years of age she passes the
age test of a qualifying child. Her time spent away from school is counted as time at home for the
residence test. Also, Charlotte did not provide more than half of her own support. There is no gross
income test for qualifying children.
Difficulty: 3 Hard
Bloom's: Analyze
29
81) In year 1, the Bennetts' 25-year-old daughter, Jane, is a full-time student at an out-of-state
university but she plans to return home after the school year ends. In previous years, Jane has never
worked and her parents have always been able to claim her as a dependent. In year 1, a kind
neighbor offers to pay for all of Jane's educational and living expenses. Which of the following
statements is most accurate regarding whether Jane's parents would be allowed to claim an
exemption for Jane in year 1 assuming the neighbor pays for all of Jane's support?
A) No, Jane must include her neighbor's gift as income and thus fails the gross income test for a
qualifying relative.
B) Yes, because she is a full-time student and does not provide more than half of her own support,
Jane is considered her parent's qualifying child.
C) No, Jane is too old to be considered a qualifying child and fails the support test of a qualifying
relative.
D) Yes, because she is a student, her absence is considered as "temporary." Consequently she
meets the residence test and is a considered a qualifying child of the Bennetts.
Answer: C
Explanation: After the age of 24, children can no longer be considered qualifying children even if
they are full-time students and must be tested as qualifying relatives. The support test for
qualifying relatives is different than for qualifying children. The parents must provide more than
half of her support to claim a dependency exemption for her.
Bloom's: Analyze
30
82) Sheri and Jake Woodhouse have one daughter, Emma, who is 16 years old. They also have
taken in Emma's friend, Harriet, who has lived with them since February of the current year and is
also 16 years of age. The Woodhouses have not legally adopted Harriet but Emma often refers to
Harriet as "her sister." The Woodhouses provide all of the support for both girls, and both girls live
at the Woodhouse residence. Which of the following statements is true regarding the dependency
exemptions (and the reason for the exemptions) Sheri and Jake may claim for the current year for
these girls?
A) One exemption for their daughter Emma as a qualifying child but no exemption for Harriet.
B) One exemption for Emma as a qualifying child and one exemption for Harriet as a qualifying
child.
C) One exemption for Emma as a qualifying child and one exemption for Harriet as a qualifying
relative.
Answer: A
Explanation: Emma passes all tests of a qualifying child. Harriet, however, must be tested as a
qualifying relative because she does not meet the relationship test of a qualifying child. In order to
be considered a qualifying relative, she would have had to live at the Woodhouse residence for the
entire year, and not just 11 of 12 months.
Difficulty: 3 Hard
Bloom's: Analyze
31
83) Char and Russ Dasrup have one daughter, Siera, who is 16 years old. In November of last year,
the Dasrup's took in Siera's 16 year old friend, Angela, who has lived with them ever since. The
Dasrup's have not legally adopted Angela but Siera often refers to Angela as "her sister." In the
current year, the Dasrups provide all of the support for both girls, neither girl receives any income
during the year, and both girls live at the Dasrup's residence. Which of the following statements is
true regarding the dependency exemptions (and the reason for the exemptions) Char and Russ may
claim for the current year for these girls?
A) One exemption for their daughter Siera as a qualifying child but no exemption for Angela.
B) One exemption for Siera as a qualifying child and one exemption for Angela as a qualifying
child.
C) One exemption for Siera as a qualifying child and one exemption for Angela as a qualifying
relative.
Answer: C
Explanation: Siera passes all tests of a qualifying child. Angela, however, must be tested as a
qualifying relative because she does not meet the relationship test of a qualifying child. Because
Angela lived in the Dasrup's home for the entire year, Char and Russ may claim a dependency
exemption for Angela as a qualifying relative.
Difficulty: 3 Hard
Bloom's: Analyze
84) In order to be a qualifying relative of another, an individual's gross income must be less than
________.
A) the applicable standard deduction amount
B) the personal and dependency exemption amount
C) one-half of the individual's support
D) None of the choices are correct.
Answer: B
Explanation: Gross income must be less than the personal exemption amount.
Bloom's: Understand
32
85) Catherine de Bourgh has one child, Anne, who is 18 years old at the end of the year. Anne lived
at home for seven months during the year before leaving home to attend State University for the
rest of the year. During the year, Anne earned $6,000 while working part time. Catherine provided
80 percent of Anne's support and Anne provided the rest. Which of the following statements
regarding whether Anne is Catherine's qualifying child for the current year is correct?
A) Anne is a qualifying child of Catherine.
B) Anne is not a qualifying child of Catherine because she fails the gross income test.
C) Anne is not a qualifying child of Catherine because she fails the residence test.
D) Anne is not a qualifying child of Catherine because she fails the support test.
Answer: A
Explanation: Anne meets the relationship, residency, support, and age tests for determining
qualifying child status. There is no gross income test for a qualifying child.
Bloom's: Analyze
86) Katy has one child, Dustin, who is 18 years old at the end of the year. Dustin lived at home for
three months during the year before leaving home to work full-time in another city. During the
year, Dustin earned $15,000. Katy provided more than half of Dustin's support for the year. Which
of the following statements regarding whether Katy may claim Dustin as a dependent for the
current year is accurate?
A) Yes, Dustin is a qualifying child of Katy.
B) Yes, Dustin fails the residence test for a qualifying child but he is considered a qualifying
relative of Katy.
C) No, Dustin fails the support test for a qualifying relative.
D) No, Dustin fails the gross income test for a qualifying relative.
Answer: D
Explanation: Dustin fails the qualifying child residence test and he fails the qualifying relative
gross income test so Katy may not claim Dustin as a dependent.
Difficulty: 3 Hard
Bloom's: Analyze
33
87) William and Charlotte Collins divorced in November of year 1. William moved out and
Charlotte remained in their house with their 10-month-old daughter Autumn. Diana, Charlotte's
mother, lived in the home and acted as Autumn's nanny for all of year 1. William provided 70% of
Autumn's support, Diana provided 20%, and Charlotte provided 10%. When the time came to file
their tax returns for year 1, William, Charlotte, and Diana each wanted to claim Autumn as a
dependent. Their respective AGIs for year 1 were $50,000, $35,000, and $52,000. Who has
priority to claim Autumn as a dependent?
A) William.
B) Charlotte.
C) Diana.
D) They must negotiate amongst themselves.
Answer: B
Explanation: When a child is a qualifying child of multiple parties, parents have priority over
grandparents. Because Charlotte lived with Autumn longer, she has preference over William. AGI
is not used as a tiebreaker in this case because the issue was resolved after application of the first
two rules.
Difficulty: 3 Hard
Bloom's: Analyze
88) All of the following are tests for determining qualifying relative status except ________.
A) relationship test
B) gross income test
C) support test
D) residence test
Answer: D
Explanation: The residence test is a test for the qualifying child test not the qualifying relative
test.
Difficulty: 1 Easy
Bloom's: Understand
34
89) Which of the following statements regarding the difference between the requirements for a
qualifying child and the requirements for a qualifying relative is false?
A) The relationship requirement is more broadly defined (more inclusive) for qualifying relatives
than for qualifying children.
B) Qualifying children are subject to age restrictions while qualifying relatives are not.
C) The support test for qualifying relatives focuses on the support the potential dependent
self-provides while the support test for qualifying children focuses on the support the taxpayer
provides.
D) Qualifying relatives are subject to a gross income restriction while qualifying children are not.
Answer: C
Explanation: The support test for a qualifying child considers the amount of support the child
provided for herself. The support test for a qualifying relative considers the amount of support the
taxpayer provided for the prospective dependent.
Bloom's: Understand
90) Earl and Lawanda Jackson have been married for 15 years. They have no children. Ned, who is
an old friend from high school, has been living with the Jacksons during the current year. Which of
the following is a true statement regarding whether the Jacksons can claim a dependency
exemption for Ned in the current year?
A) If Ned moved into the Jackson's home in June and he lived there for the remainder of the year,
he may qualify as the Jackson's qualifying relative.
B) Assume that Ned originally moved into the Jackson's home two years ago and he has lived there
ever since. If this year Ned earned $3,000 at a part time job and he received $5,000 in municipal
bond interest, he may qualify as the Jackson's dependent so long as the Jacksons provided more
than half his support.
C) If Ned lived in the Jackson's home for the entire year, he will qualify as their dependent no
matter who provided his support.
D) If Ned is over 19 or he is not a full-time student, he cannot qualify as the Jackson's dependent.
Answer: B
Explanation: Ned would be considered the Jackson's qualifying relative in this case. The
municipal bond interest is excluded from gross income in determining whether the gross income
test is met.
Bloom's: Analyze
35
91) Michael, Diane, Karen, and Kenny provide support for their mother Janet who is 75 years old.
Janet lives by herself in an apartment in Los Angeles. Janet's gross income for the year is $3,000.
Janet provides 10% of her own support, Michael provides 40% of Janet's support, Diane provides
8% of Janet's support, Karen provides 10% of Janet's support, and Kenny provides the remaining
32% of Janet's support. Under a multiple support agreement, who may claim a dependency
exemption for Janet as a qualifying relative?
A) Michael, Diane, Karen, and Kenny.
B) Michael, Karen, and Kenny.
C) Michael and Kenny.
D) Michael.
Answer: C
Explanation: Only Michael and Kenny are eligible because they are the only ones who each
individually contributed more than 10% of Janet's support.
Difficulty: 3 Hard
Bloom's: Analyze
92) Filing status determines all of the following except ________

A) the applicable standard deduction amount.
B) the appropriate tax rate schedule or tax table.
C) the standard amount of each personal and dependency exemption.
D) the AGI threshold for reductions in certain tax benefits.
Answer: C
Explanation: The standard amount of each personal and dependency exemption does not vary by
filing status.
Bloom's: Understand
36
93) Which of the following is not a filing status?
A) Head of household.
B) Unmarried.
C) Qualifying widow or widower.
D) Married filing jointly.
Answer: B
Explanation: Unmarried is not a filing status. The other filing statuses not presented here are
single and married filing separately.
Difficulty: 1 Easy
Bloom's: Analyze
94) Lydia and John Wickham filed jointly in year 1. They divorced in year 2. In late year 2, the IRS
discovered that the Wickham's underpaid their year 1 taxes by $2,000. Both Lydia and John
worked in year 1 and received equal income but John had $2,000 less tax withheld than did Lydia.
Who is legally liable for the tax underpayment?
A) Lydia.
B) John.
C) Both Lydia and John.
D) Neither Lydia nor John.
Answer: C
Explanation: Because the couple filed a joint return both parties are responsible for paying the
tax.
Difficulty: 1 Easy
Bloom's: Analyze
37
95) In June of year 1, Edgar's wife Cathy died and Edgar did not remarry during the year. What is
his filing status for year 1 (assuming they did not have any dependents)?
A) Married filing jointly.
B) Single.
C) Qualifying widower.
D) Head of household.
Answer: A
Explanation: If a spouse dies during the year and the surviving spouse does not remarry, for tax
purposes the surviving spouse is still considered married to the deceased spouse at the end of the
year in which the spouse died.
Difficulty: 1 Easy
Bloom's: Analyze
96) In June of year 1, Eric's wife Savannah died. Eric did not remarry during year 1, year 2, or year
3. Eric maintains the household for his dependent daughter Catherine in year 1, year 2, and year 3.
Which is the most advantageous filing status for Eric in year 2?
A) Head of household.
B) Qualifying widower.
C) Single.
D) Married filing separately.
Answer: B
Explanation: Since he maintains a household for a dependent child and has not remarried as of
the end of year 2, Eric can file as a qualifying widower for year 2.
Bloom's: Analyze
38
97) Which of the following statements about a qualifying person for head of household filing
status is true?
A) One individual (who is a qualifying person) may qualify more than one taxpayer for head of
household filing status.
B) The taxpayer is required to live with a qualifying person for the entire year in order to qualify
for head of household filing status.
C) A taxpayer's parent cannot be a qualifying person for purposes of determining head of
household filing status.
D) A qualifying person must have a family relationship with the taxpayer in order for the
qualifying person to qualify the taxpayer for head of household filing status.
Answer: D
Explanation: A qualifying person must have a family relationship with the taxpayer in order to
qualify the taxpayer for head of household filing status. An individual may qualify only one
taxpayer for head of household filing status. A parent who does not live with the taxpayer may still
be considered a qualifying person.
Difficulty: 3 Hard
Bloom's: Analyze
98) In June of year 1, Jake's wife Darla died. The couple did not have any children and Jake did not
remarry in year 1 or year 2. Which is the most favorable filing status for Jake in year 2?
A) Married filing separately.
B) Single.
C) Head of household.
D) Qualifying widower.
Answer: B
Explanation: Jake is not married and he does not maintain a household for a dependent in year 2
so his most favorable filing status is single.
Difficulty: 1 Easy
Bloom's: Analyze
39
99) Jan is unmarried and has no children, but she provides all of the financial support for her
mother, who lives in an apartment across town. Jan's mother qualifies as Jan's dependent. Which is
the most advantageous filing status available to Jan?
A) Single.
B) Head of household.
C) Qualifying individual.
D) Surviving single.
Answer: B
Explanation: Jan can claim head of household status if she maintains a separate residence for a
parent who is also a dependent.
Difficulty: 1 Easy
Bloom's: Analyze
100) Jane is unmarried and has no children, but provides more than half of her mother's financial
support. Jane's mother lives in an apartment across town and has a part-time job earning $5,000 a
year. Which is the most advantageous filing status available to Jane?
A) Single.
B) Head of household.
C) Qualifying individual.
D) Surviving single.
Answer: A
Explanation: Jane's mother is not Jane's dependent because she fails the qualifying relative gross
income test. Consequently, Jane may not file as a head of household.
Difficulty: 3 Hard
Bloom's: Analyze
40
101) In April of year 1, Martin left his wife Marianne. While the couple was apart, they were not
legally divorced. Marianne found herself having to financially provide for the couple's only child
(who qualifies as Marianne's dependent) and to pay all the costs of maintaining the household.
When Marianne filed her tax return for year 1, she filed a return separate from Martin. What is
Marianne's most favorable filing status for year 1?
A) Married filing separately.
B) Single.
C) Head of household.
D) Qualifying widow.
Answer: C
Explanation: Although she has not lived with Martin for the last six months of the year, she is still
legally married as of the end of the year. Because she provided more than half the costs of
maintaining a household for her dependent child, and she filed separately from her husband, she
can file using the head of household status under the abandoned spouse provision.
Bloom's: Analyze
102) In April of year 1, Martin left his wife Marianne. The couple has two children under the age
of 15. While the couple was apart, they were not legally divorced. Marianne remained in the home
and paid all the costs of maintaining the home for the remainder of the year. Assuming the couple
does not file jointly, which of the following statements regarding filing status is true?
A) No matter the post separation residence(s) of the children, both spouses must file as married
filing separately.
B) No matter the post separation residence(s) of the children, Martin must file as married filing
separately but Marianne may qualify to file as head of household.
C) No matter the post separation residence(s) of the children, Marianne must file as married filing
separately but Martin may qualify to file as head of household.
D) Depending on the post separation residence(s) of the children, both spouses may qualify to file
as head of household.
Answer: D
Explanation: If one of the children stays with Marianne, Marianne may qualify to file as head of
household. If the other child goes with Martin and Martin pays more than half the costs of
maintaining the household for him and his child, Martin may qualify as head of household.
Difficulty: 3 Hard
Bloom's: Analyze
41
103) In determining filing status purposes, which of the following is not a requirement for a
married taxpayer to be treated as unmarried at the end of the year?
A) The taxpayer claims a dependency exemption for a child.
B) The taxpayer pays more than half the costs of maintaining his or her home for the entire year
and the home is the principal residence for a dependent qualifying child for more than half the
year.
C) The taxpayer files a tax return separate from the other spouse.
D) The spouse does not live in the taxpayer's home at all during the year.
Answer: D
Explanation: The spouse must not live in the taxpayer's home during the last six months of the
year.
Bloom's: Understand
104) For filing status purposes, the taxpayer's marital status is determined at what point during the
year?
A) The beginning of the year
B) The end of the year
C) The middle of the year
D) None of the choices are correct.
Answer: B
Explanation: Marital status is established as of the end of the year.
Difficulty: 1 Easy
Bloom's: Understand
42
105) In year 1, Harold Weston's wife died. Since her death, he has maintained a household for their
son Frank (age 3), his qualifying child. Which is the most advantageous filing status available to
Harold in year 4?
A) Married filing joint.
B) Surviving spouse.
C) Qualifying widower.
Answer: D
Explanation: The special treatment for widows and widowers who maintain a household for a
dependent is only available for two years following the year in which the spouse died. After that,
the taxpayer is eligible for head of household filing status.
Difficulty: 1 Easy
Bloom's: Analyze
106) Mason and his wife Madison have been married for five years. Jaxon, who is 18 years old and
unrelated to Mason and Madison, has been living with Mason and Madison for the last two years.
In May of year 1, Mason and Madison divorced. Mason and Jaxon stayed in the home and
Madison moved out. During year 2, Mason provided all of Jaxon's support and Jaxon lived in the
home for all of year 2. Jaxon did not earn any income during year 2. What is Mason's most
favorable filing status for year 2?
A) Single.
B) Married filing separately.
C) Surviving spouse.
Answer: A
Explanation: While Jaxon qualifies as Mason's dependent for year 2 as a qualifying relative,
Jaxon is not related to Mason through a qualified family relationship (he would not be considered
a related party if he had not lived with Mason for the entire year). Consequently, Mason may not
qualify for head of household status and he must file as a single taxpayer.
Difficulty: 3 Hard
Bloom's: Analyze
43
107) Miguel, a widower whose wife died in year 1, maintains a household for himself and his
daughter who qualifies as his dependent. Miguel did not remarry. What is the most favorable filing
status that Miguel qualifies for in year 3?
A) Single.
B) Qualifying widower.
C) Head household.
D) Married, filing separately.
Answer: B
Explanation: Miguel may file as a qualifying widower in years 2 and 3.
Difficulty: 1 Easy
Bloom's: Analyze
108) Jasmine and her husband Arty have been married for 25 years. In May of this year, the couple
divorced. During the year, Jasmine provided all the support for herself and her 22-year-old child
Dexter who lived in the same home as Jasmine for the entire year. Dexter is employed full-time,
earning $29,000 this year. What is the Jasmine's most favorable filing status for the year?
A) Single.
B) Married filing separately.
C) Surviving spouse.
Answer: A
Explanation: Dexter does not qualify as Jasmine's dependent due to his age and his income so
Jasmine must file single for the year.
Bloom's: Analyze
44
109) Kabuo and Melinda got married on December 15, year 1. Kabuo's salary for the year was
$54,000, and Melinda's was $62,000. In addition, Kabuo received $250 of interest income, ($100
of which was from municipal bonds), and Melinda received $10,000 of alimony from a former
spouse. If Kabuo and Melinda choose to file jointly, what is their year 1 gross income?
Answer: $126,150, computed as follows:
Description Amount Explanation

(1) Kabuo's salary $ 54,000
(2) Melinda's salary 62,000
(3) Interest income 150 $100 municipal bond interest is excluded
(4) Alimony received 10,000
Gross income $ 126,150 Sum of (1) through (4)
Difficulty: 1 Easy
Bloom's: Analyze
110) John Maylor is a self-employed plumber of John's John Service, his sole proprietorship. In
the current year, John's John Service had revenue of $120,000 and $40,000 of business expenses.
John also received $2,000 of interest income from corporate bonds.
What is John's adjusted gross income assuming he had no other income or expenses? (ignore any
deduction for self-employment tax)

$120,000 from business + $2,000 interest
(1) Gross income $ 122,000 income
(2) Business expenses (40,000) For AGI deduction
Adjusted Gross
income $ 82,000 (1) + (2)
Difficulty: 1 Easy
Bloom's: Analyze
45
111) The Inouyes filed jointly in 2017. Their AGI is $78,000. They reported $16,000 of itemized
deductions and they have two children, one of whom qualifies as their dependent. The 2017
standard deduction amount for MFJ taxpayers is $12,700 and each exemption is $4,050. What is
the total amount of from AGI deductions they are allowed to claim on their 2017 tax return?
Answer: $28,150, determined as follows:
From AGI deductions include the following:
Greater of standard deduction ($12,700) or itemized deductions ($16,000) is $16,000. Three

personal and dependency exemptions is $4,050 × 3 = $12,150.
Total from AGI deductions is $28,150 ($16,000 + $12,150)
Difficulty: 1 Easy
Bloom's: Analyze
AACSB: Analytical Thinking
112) The Tanakas filed jointly in 2017. Their AGI is $120,000. They reported $10,000 of itemized
deductions and they have two dependent children. The 2017 standard deduction amount for MFJ
taxpayers is $12,700 and each exemption is $4,050. What is the total amount of from AGI
deductions they are allowed to claim on their 2017 tax return?
From AGI deductions include the following:
Greater of standard deduction ($12,700) or itemized deductions ($10,000) is $12,700. Four

personal and dependency exemptions is $4,050 × 4 = $16,200.
Total from AGI deductions is $28,900 ($12,700 + $16,200)

Bloom's: Analyze
46
113) The Dashwoods have calculated their taxable income to be $80,000 for 2017, which includes
$2,000 of long-term capital gains. Using the appropriate tax rate schedule in the text, calculate the
Dashwood's income tax liability assuming they are married and file a joint return.
Answer: $11,277.50 computed as follows: $10,452.50 + [25% × ($78,000 − 75,900) + ($2,000 ×

.15)]
Bloom's: Analyze
114) Tom Suzuki's tax liability for the year is $2,450. He had $2,050 of federal income taxes
withheld from his paycheck during the year by his employer and has $2,000 in tax credits. What
are Tom's taxes due or tax refund for the year?
Answer: $1,600 tax refund, computed as follows:

(1) Gross tax liability $ 2,450
(2) Tax credits (2,000) Credits offset tax liability dollar for dollar
(3) Tax withheld (2,050)
Tax refund $ (1,600) (1) + (2) + (3)
Difficulty: 1 Easy
Bloom's: Analyze
47
115) Jane and Ed Rochester are married with a two-year-old child who lives with them and whom
they support financially. In 2017, Ed and Jane realized the following items of income and expense:
Item Amount
Ed's Salary $ 35,000
Jane's Salary 34,400
Municipal bond interest income 400
Alimony paid (for AGI deduction) (7,000)
Real property tax (from AGI deduction) (10,000)
They also qualified for a $1,000 tax credit. Their employers withheld $1,800 in taxes from their
paychecks (in the aggregate). Finally, the 2017 standard deduction amount for MFJ taxpayers is
$12,700 and the 2017 exemption amount is $4,050.
What is the couple's gross income?
48
Answer: $69,400, see calculations below.

(1) Ed's salary $ 35,000
(2) Jane's salary 34,400
(3) Municipal bond 0 Municipal bond interest is excluded
interest income from gross income
(4) Gross income 69,400 Sum (1) – (3)
(5) Alimony paid (7,000) For AGI deduction
(6) Adjusted gross income 62,400 (4) + (5)
(7) Standard deduction (12,700) Married filing joint filing
(8) Itemized deductions (10,000)
(9) Greater of (7) or (8) (12,700) Itemized deductions exceed the
standard deduction
(10) Personal and (12,150) ($4,050 × 3) One exemption each for
dependency each spouse and one for their
exemptions qualifying child
(11) Total deductions from (24,850) (9) + (10)
AGI
(12) Taxable income 37,550 (6) + (11)
(13) Tax liability 4,700 $1,865 + 15% × (37,550 – 18,650)
(14) Tax credits (1,000)
Tax due $ 1,900 (13) + (14) + (15)
Topic: The Individual Income Tax Formula; Personal and Dependency Exemptions; Filing
Status
payable or refund and generally explain each formula component.; 04-02 Explain the requirements
for determining a taxpayer's personal and dependency exemptions.; 04-03 Determine a taxpayer's
filing status.
Bloom's: Analyze
49
Item Amount
What is the couple's adjusted gross income?
50

(1) Ed's salary $ 35,000
(3) Municipal bond interest 0 Municipal bond interest is excluded
income from gross income
(4) Gross income 69,400 Sum (1) – (3)
standard deduction
AGI
(12) Taxable income 37,550 (6) + (11)
(13) Tax liability 4,700 $1,865 + 15% × (37,550 – 18,650)
Tax due $ 1,900 (13) + (14) + (15)
Status
filing status.
Bloom's: Analyze
51
Item Amount
What is the couple's taxable income?
52

(1) Ed's salary $ 35,000
(4) Gross income 69,400 Sum (1) – (3)
standard deduction
AGI
(12) Taxable income 37,550 (6) + (11)
(13) Tax liability 4,700 $1,865 + 15% × (37,550 – 18,650)
Tax due $ 1,900 (13) + (14) + (15)
Status
filing status.
Bloom's: Analyze
53
Item Amount
What are the couple's taxes due or tax refund (use the tax rate schedules in the text, not tax tables)?
54
Answer: $1,900 tax due, see calculations below.

(1) Ed's salary $ 35,000
(4) Gross income 69,400 Sum (1) – (3)
standard deduction
AGI
(12) Taxable income 37,550 (6) + (11)
(13) Tax liability 4,700 $1,865 + 15% × (37,550 – 18,650)
Tax due $ 1,900 (13) + (14) + (15)
Status
filing status.
Bloom's: Analyze
55
119) Greg is single. During 2017, he received $60,000 of salary from his employer. That was his
only source of income. He reported $3,000 of for AGI deductions and $7,000 of itemized
deductions. The 2017 standard deduction amount for a single taxpayer is $6,350 and the 2017
exemption amount is $4,050. What is Greg's taxable income?

(1) Salary $ 60,000
(2) For AGI deductions (3,000)
(4) Standard deduction (6,350) Standard deduction for single
filing status
(6) Greater of (4) or (5) (7,000) Itemized deductions exceed
standard deduction
(7) Personal and dependency (4,050) One exemption for himself
exemptions
(8) Total deductions from AGI (11,050) (6) + (7)
Taxable income $ 45,950 (3) + (8)
Difficulty: 1 Easy
Status
filing status.
Bloom's: Analyze
56
120) Sam and Tacy have been married for 25 years. They have filed a joint return every year of
their marriage. They have two sons Christopher and Zachary. Christopher is 19 years old and
Zachary is 14 years old. Christopher lived in his parents' home from January through August and
he lived in his own apartment from September through December. During the year, Christopher
attended college for one month before dropping out. Christopher's living expenses totaled $12,000
for the year. Of that, Christopher paid $5,000 from income he received while working a part time
job. Sam and Tacy provided the remaining $7,000 of Christopher's support. Zachary lived at home
the entire year and did not earn any income. How many personal and dependency exemptions are
Sam and Tacy entitled to claim for the year and for whom are they allowed to claim the
exemption(s)?
Answer: Three exemptions: Two personal exemptions—one each for Sam and Tacy and one
dependency exemption for Zachary (qualifying child). Christopher does not qualify as either a
qualifying child or qualifying relative. See analysis below.
Qualifying child test
Test Christopher Zachary

Relationship Yes, son Yes, son
Age No, not under 19 years of age and Yes, under age 19 at end of
not a full-time student. year.
Residence Yes, lived in parent's home for Yes, lived at home entire year.
more than half the year.
Support Yes. Did not provide more than Yes. Did not provide More than
half of own support. half of own support.
Qualifying relative test
Test Christopher
Relationship Yes, son
Age Not applicable to qualifying relative.
Residence Not applicable to qualifying relative.
Support Yes. Sam and Tacy provided more than half of Christopher's
support ($7,000/$12,000).
Gross income No, Christopher's gross income exceeds the exemption amount of
$4,050.
Difficulty: 3 Hard
Bloom's: Analyze
57
121) Sullivan's wife Susan died four years ago. Sullivan has not remarried and he maintains a
home for his dependent child Sammy. In 2017, Sullivan received $70,000 of salary from his
employer and he paid $6,000 of itemized deductions. What is Sullivan's taxable income for 2017?
Answer: Taxable income is $52,550, computed as follows:

(1) Salary $ 70,000
(2) For AGI deductions 0
(4) Standard deduction (9,350) Standard deduction for head of
household filing status
(6) Greater of (4) or (5) (9,350) Standard deduction exceeds itemized
deductions
(7) Personal and (8,100) (4,050 × 2) One exemption for himself
dependency exemptions and one for his dependent child
AGI
Taxable income $ 52,550 (3) + (8)
Status
filing status.
Bloom's: Analyze
122) Hannah, who is single, received a qualified dividend of $1,000. Hannah's marginal ordinary
income tax rate is 28%. What amount of tax must she pay on the $1,000 dividend?
Answer: $150 ($1,000 × 15%)

Difficulty: 1 Easy
Bloom's: Analyze
58
123) Doug and Lisa have determined that their tax liability on their joint return is $3,700. They
have made prepayments of $1,000 and also are entitled to child tax credits of $2,000. What is the
amount of their tax refund or taxes due?
Answer: $700 taxes due ($3,700 tax liability minus $2,000 tax credits minus $1,000
prepayments).
Difficulty: 1 Easy
Bloom's: Analyze
124) By the end of year 1, Harold and Jamie Allred had been married for 30 years and have filed a
joint return every year of their marriage. Their three sons, Jacob, Larry, and Andi, are ages 13, 16,
and 23 respectively and all live at home and are fully supported by their parents. Andi is employed
full time, earning $17,000 in year 1. How many exemptions are Harold and Jamie entitled to
claim?
Answer: The Allreds may claim four exemptions. They may claim personal exemptions for
Harold and Jamie and dependency exemptions for Jacob and Larry. Andi does not qualify as a
dependent because he is neither a qualifying child (fails age test) nor qualifying relative (fails gross
income test).
Bloom's: Analyze
59
Taxation of Individuals 2018 Edition 9th Edition Spilker Test Bank
125) In 2017, Brittany, who is single, cares for her father Raymond. Brittany pays the bills relating
to Raymond's home. She also buys groceries and provides the rest of his support. Raymond has no
gross income. Brittany received $45,000 of salary from her employer during the year. Brittany
reports $3,000 of itemized deductions. What is Brittany's taxable income?
Answer: $27,550 ($45,000 − $9,350 standard deduction for head of household − 8,100 (2 ×
4,050) personal and dependency exemptions).
Status
filing status.
Bloom's: Analyze
AICPA: FN Measurement
126) In February of 2016, Lorna and Kirk were married. During 2017, Lorna received $40,000 of
compensation from her employer and Kirk received $30,000 of compensation from his employer.
The couple together reported $2,000 of itemized deductions. Lorna and Kirk filed separately in
2017. What is Lorna's taxable income and what is her tax liability (use the applicable tax rate
schedule in the text)?
Answer: Taxable income is $29,600 ($40,000 − $6,350 standard deduction − $4,050 personal
exemption).
Tax liability is $3,973.75 [$932.50 + 15% × (29,600 − 9,325)].
Status
filing status.
Bloom's: Analyze
AICPA: FN Measurement
60
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gewapend door de straat zien loopen, den schreeuw: Leven de
Geuzen! herhaalden zij gedurig. Is er ergens een gevecht?”
“Neen, Geertruid, maar morgen zal er bloed vergoten worden:
morgen zullen de schenddaden beginnen. O, gij weet niet wat
schrikkelijk nieuws ik vernomen heb....”
“Wat nieuws, Lodewijk?”
“Vervaarlijk, Geertruid, vervaarlijk. Herman Stuyck, die
afgevallene, die aartsketter, predikt morgen in de kerk van Onze
Lieve Vrouw!”
“Hoe? Wat zegt gij, Lodewijk, dit kan immers niet zijn?”
“Niet zijn? Wie zou het beletten? Hij heeft gisteren na eene
predikatie, waarin hij God en zijne Heiligen schandelijk gelasterd
had, afgeroepen, dat hij morgen te negen uren in de hoofdkerk zal
prediken. O, Geertruid! dan zal de lastering en de blasphemie in het
huis des Heeren klinken, het vreemd gespuis en de oneerlijke
vrouwen zullen hunne vuile liederen aanheffen voor het altaar, voor
het lichaam van onzen Zaligmaker zullen zij hunne walgelijke
zangen uitbraken....”
Verbaasd en als ter neder geslagen door dit tafereel, zat Geertruid
voor den jonker en staarde met strakke oogen op hem. Zij had hare
handen te zamen gevoegd en zweeg, alhoewel Lodewijk zelf, door
zijne eigene schildering verschrikt, opgehouden had van spreken.
Weldra ging hij voort:
“En alsof zij den Heere Jezus eenen bloedigeren oorlog wilden
aandoen, richten zij al hunne balddadigheden tegen zijne onbevlekte
Moeder. Morgen, morgen zullen zij de helsche spotnamen, die de
duivel zelf hun ingegeven heeft, haar in het aangezicht spuwen. Gij
weet niet, Geertruid, hoe zij de maagd Maria noemen! Maar ik zal
het u niet zeggen,.... liever stierf ik eenen onzaligen dood dan die
heiligschendende woorden te herhalen!”
“Vreezen die booswichten dan niet, dat het vuur des hemels hen
verslinde?” riep Geertruid met verontwaardiging.
“Zij zijn versteend in hunne boosheid, Geertruid. Zij misbruiken de
barmhartigheid van Hem, dien zij hoonen. Ik weet niet wat
euveldaden de dag van morgen beschijnen zal, maar ik ben bang,
vol angst, mijn hart is benepen van schrik.”
“Wat zoudt gij meer vreezen dan de ontheiliging der kerken? Is dit
niet eene ongehoorde, eene wraakroepende misdaad?”
“Ja, de gedachte alleen doet schrikken en beven; maar indien de
ketters in hunne pogingen gelukken, zal het daar niet bij blijven. Dan
zullen zij de teekens van ons geloof vernietigen, de beelden van God
en van alle heiligen verbrijzelen en verbranden; en wij zullen
nutteloos zoeken naar iets, dat ons eene herinnering aan onzen
godsdienst zij.”
Geertruid stond op, vatte Lodewijks hand en bracht hem voor het
vensterglas. Zij wees met den vinger ten venster uit, naar den muur
van het tegenoverstaande huis, en sprak:
“Zie, Zie, uwe vrees is niet ongegrond. Gedurende uwe
afwezigheid zijn hier eenige slechte lieden voorbij gekomen; zij
hebben de heilige Moeder bespot en bedreigd: nu reeds is haar
eene hand afgeworpen. Ziet gij het roode teeken van den
kareelsteen niet? Ik wil niet, Lodewijk, dat zij dit beeld langer
hoonen; wij hebben het er gesteld en mogen het dus wel
wegnemen.”
“Wij moeten dit tot den nacht uitstellen, Geertruid; want een beeld
op dit oogenblik afnemen, ware misschien een teeken tot het
beginnen der schenderijen.”
“O, Lodewijk, dat zij het niet verbrijzelen! Ik heb het reeds uit de
wieg, wanneer ik zijne vormen nog niet onderscheiden kon,
toegelachen. En wanneer, bij kinderjaren, de eerste gedachte der
Godheid mij door mijne moeder werd ingegeven, heb ik voor het
beeld geknield. Ik ben onder zijne bescherming geboren, en het zou
mij een groote druk zijn, het in mijne oude dagen niet te zien.”
“Wel, Geertruid, zij zullen het niet breken: morgen zal het in uwe
kamer zijn.”
In dit gesprek gingen zij nog langer voort. Geertruid scheen een
weinig gestild door het bijzijn van Lodewijk, en beiden verwachtten
met hoop de terugkomst van pater Franciscus.
Terwijl de twee jongelieden aldus elkander poogden te troosten,
gebeurde er iets plechtigs in eenen der diepste kuilen van het Steen.
Er was in die gevangenis een hol van geringe wijdte, dat men den
moordenaarsput noemde; diep onder den grond gegraven en van
alle buitenlucht afgezonderd, was het er zeer vochtig en koud;
menige misdadiger had daar, na de pijnbank te hebben doorgestaan,
den geest gegeven en een boos leven geëindigd.
In eenen hoek van dien akeligen kelder brandde eene kleine lamp,
die tegen den vloer op eenen steen geplaatst was; de twijfelachtige
stralen, welke er van uitgingen, verlichtten den kerker niet, maar
lieten toe de voorwerpen, die er zich bevonden, in zwarte schaduw
te onderscheiden: twee palen met ijzeren halsbanden en
neerhangende ketenen.
In het diepe van dit hol lag Godmaert op een weinig stroo
uitgestrekt; zijn lichaam was omwonden met bebloede doeken; zijn
hoofd rustte op een ruw kussen, dat hem door den Steenwarer uit
medelijden was gebracht. Nevens hem zat een lang en duister beeld
geknield, houdende eene zijner handen vast. Aan het habyt, dat zich
op den muur afteekende, en aan het zilverwit haar, dat zijnen
blinkenden schedel omkranste, zou men in dien persoon pater
Franciscus hebben kunnen herkennen.
Sedert lang zweeg de priester en scheen een antwoord van
Godmaert af te wachten. Eindelijk zeide hij met doffe en benauwde
stem:
“Godmaert, mijn broeder, ik herhaal het u: misschien zal de Heer u
van deze aarde roepen; misschien gaat gij sterven. Gij zult
verschijnen voor Gods rechterstoel! O, hoor mij in dit schrikkelijk uur!
Zult gij de wereld verlaten zonder berouw, zonder vergiffenis?”
Godmaert wendde zijn hoofd met pijn terzijde en antwoordde op
langzamen, doch nadrukkelijken toon:
“Neen, neen, vader, ik zal niet sterven. Ik zal leven om het
vaderland en mij zelven te wreken. Nu meer dan ooit is hun naam bij
mij gehaat en verfoeid. Hun bloed zal stroomen zooals het mijne
gestroomd heeft.”
“De koorts doet u verdwalen, mijn vriend. Op wie dan wilt gij u
wreken?”
“Op wie?” riep Godmaert, als buiten zich zelven, “op wie? Op onze
verdrukkers, op hen, die mijn vaderland tot een bloedbad maken, op
hen, die onnoozelen, als ik ben, door tormenten de ziel uit het
lichaam rukken; op die booze Spanjaards, die denken, dat zij het
hoofd der Nederlanders ongestraft onder hunne voeten verpletten
mogen.”
“Mijn zoon, mijn zoon, gij hebt u laten verleiden door de vijanden
van onzen godsdienst en door uwen eigen hoogmoed. Word kalm en
keer terug in uw ontsteld gemoed: gij zult bevinden hoe diep gij
bedrogen zijt.”
“Ik weet, vader, dat het uw plicht is, mij tot zachtmoedigheid aan te
manen; ook ben ik u dankbaar voor uwe goede zorg; maar niets kan
mij van gedachte doen veranderen. Ik ben overtuigd, dat mijn
vaderland verdrukt wordt, dat men ons langzaam in de boeien zoekt
te klinken; en, al moest ik nog op de pijnbank staan, al moest ik
sterven, zoo zou ik die gehate Spanjaards nog vervloeken en
vermaledijden tot in den dood!”
De priester liet Godmaerts hand met verbaasdheid neervallen en
hief de armen in de hoogte.
“Blasphemie!” riep hij, “gij vervloekt uwen evennaaste! gij
vermaledijdt den onnoozele!”
“Onnoozele?” herhaalde Godmaert pijnlijk, “is Valdès dan ook een
onnoozele?”
“Neen, die misdoet voor den Heer, Godmaert. Maar zijn er onder
onze eigene broederen, zijn er onder ons, Nederlanders, geene
menschen, die door hunne driften tot het kwaad aangespoord
worden? En om de daden van eenigen vloekt gij ze allen! Ho, ik
dacht niet, mijn vriend, dat ik uw hart eens zoo versteend zou
vinden.”
Alsof Godmaert de rede des priesters overtuigend, doch lastig
vond, antwoordde hij er niet op, maar riep in geestdrift uit:
“Op dit bloedig bed, bij het einde van mijn leven, blijf ik de spreuk
mijner voorvaderen getrouw. Zij bestreden altijd de vreemde
beheerschers en riepen, zooals ik nu roep: alles, alles voor het
vaderland!”
“Gij hebt de spreuk uwer voorvaderen vergeten, Godmaert. Zij
riepen: alles voor God en voor het vaderland!”
“Dit is waar, vader, zoo was hunne spreuk en.... het is.... ook....”
De stem van Godmaert, die tot dan niet geheel zonder kracht was
geweest, verging in eens op zijne lippen; hij bracht met angst de
hand op zijn hart, en een pijnlijke zucht ontsnapte zijne borst.
“God! wat schrikkelijk lijden!” stamelde hij. “Ik heb hier aan mijn
hart iets, dat gebroken is.... Franciscus, mijn goede vader.... Ha, het
is gedaan,... ik voel mij herleven. De pijn is voorbij.”
“O, om Gods wil!” riep de priester met smeekende stem, “verfoei
uwen haat, zweer uwe wraakzucht af!”
“Mijn uur is nog niet gekomen, vader. Ik voel het. Spaar mij toch in
mijne smarten het verdriet van uwe vriendelijke woorden te moeten
wederstreven. Mijn haat tegen de vijanden mijns vaderlands is
eeuwig en onverbiddelijk.”
“Welnu, Godmaert, mijn woord is onmachtig op uw gemoed. Zult
gij mij aanhooren tot het einde? Ik zal de daadzaken doen spreken.
Onderzoeken wij te zamen de ongegronde reden van uwen haat en
van den opstand. Wees rechtvaardig en streng jegens u zelven, en
beken uwe dwaling. Luister op mijne stem. Herinner u den
plechtigen, den droeven dag, dat keizer Karel, uw weldoener en des
vaderlands glorie, afstand deed van de kroon. Het was te Brussel; gij
waart er, en gij hebt met mij deze woorden uit zijnen doorluchtigen
mond hooren vallen: “Mijne Nederlandsche onderdanen, de vrede zij
onder u! Zijt vereenigd en verleent aan de wetten de
gehoorzaamheid, die men daaraan verschuldigd is. Maar vooral,
indien men gelukkig wilt zijn, weert de ketterijen van uwen bodem,
en indien gij mocht zien, dat het verderfelijk zaad onder u wortelen
begint te schieten, rukt het uit, vernietigt het; want het zou uw
vaderland verscheuren....” Gij en vele anderen hebt die woorden
gehoord, Godmaert! gij en de anderen hebt ze bekrachtigd door
tranen van ontroering. En, eilaas, hoe ras zijn deze heilzame
raadgevingen vergeten geworden! Zoodra was de keizer niet
vertrokken, of gij hebt u vereenigd met heerschzuchtigen; gij hebt de
gouvernante aangevallen door vragen, die de ketterijen alleen
konden begunstigen, en bij hare weigering hebt gij geroepen, dat het
land verdrukt werd; alle maatregelen, die genomen werden om de
verspreiding eener nieuwe leer te beletten, hebt gij gevloekt en
tegengewerkt als dwingelandij. Gij hebt het volk tegen zijne vorsten
opgemaakt; gij hebt geroepen, dat men de Inquisitie in de
Nederlanden wilde instellen; en dit gezegde was valsch, gij wist het.
De pijnbank, die van onheuglijke tijden en onder alle beheerschingen
in Nederland bestond, hebt gij aangewezen als zijnde de Spaansche
Inquisitie: gij hebt uwe landgenooten bedrogen. Gij hebt hun doen
gelooven, dat men uwe vrijheden wilde te niet doen, omdat men de
vraag tot het bekomen van nieuwe en schadelijke vrijheden niet
wilde toestaan. Gij hebt u verbonden met eergierige edellieden, en
gij hebt de vrijheid van religie in Nederland durven eischen. De
vrijheid van godsdienst in een land, waar allen maar één geloof
hebben! Wat beteekent dit? Het was een roep, dien gij al den ketters
van Duitschland en Frankrijk toestuurdet. Zij zijn gekomen, die
zendelingen des duivels; zij hebben het oude geloof van België op
zijne grondvesten doen beven; zij hakken met razernij op de zuilen
der ware kerk, en gij, gij zijt het, Godmaert, gij en uwe eedgenooten,
die hun de bijl in de hand gegeven hebt. En dit noemt gij uw
vaderland beminnen en vrijmaken! Is de godsdienst uwer vaderen u
dan eene tirannie? Stelt gij uwe glorie in het bevechten der
verdedigers van de gevaar lijdende kerk? Zijt gij misdadig en
goddeloos genoeg om de vijanden van uw geloof wetens en willens
voor te staan? O, zeg mij, dat uwe zonde u leed is; smeek om
genade bij den Heer, dien gij vergramd hebt. Spreek, Godmaert,
antwoord mij, dat ik uit uwen mond, uit den mond van den broeder,
dien ik zoozeer bemin, de belijdenis zijner dwaling hoore.”
De priester zweeg; maar even ras galmde een akelige schreeuw
uit zijne borst tegen het welfsel des kelders, en hij boog zich met
angst over het lichaam van zijnen vriend. Godmaert lag bleek en
gevoelloos op zijn stroo; zijne twee handen waren te zaam geslagen
en lagen verkrampt op zijn hart.
Bevend en verschrikt wierp de priester zich bij Godmaert neder,
stak de hand onder zijn hoofd en hief het op, totdat de schijn der
lamp er tegen kaatste.
“Dood! dood!” schreeuwde hij in de uiterste wanhoop, terwijl een
tranenstroom uit zijne oogen op Godmaerts wangen vloot. “Dood?....
Gij, mijn boezemvriend, mijn broeder! En ik heb u niet kunnen
redden! De barmhartige Jezus zij uwe ziel genadig!”
Hij liet het hoofd van den Geus nedergaan, hief zijne armen ten
hemel en stuurde een lang gebed om verzoening tot God. Op eens
werd hij in zijne bede gestoord door eenen zucht, die uit Godmaerts
keel scheen voort te komen. De priester sprong op, wierp zich neder
bij het hoofd van den lijdende, en bezag zijn gelaat met angst; hij
blikte stijf en hijgend op de geslotene oogen zijns vriends, doch niets
kwam zijne hoop verwezenlijken.
Eindelijk, o blijdschap! ontkrompen zich de twee handen van
Godmaert; zijne oogen ontsloten zich, en hij bezag dwalend den
over hem gebogen priester. Weldra hief hij langzaam eenen zijner
armen op, bracht hem om den hals van pater Franciscus en trok zijn
hoofd tot bij zijnen mond. Met de punten zijner koude lippen raakte
hij de wang des priesters en zoende ze. Die kus vervulde het hart
van pater Franciscus met eene ongemeene vreugde; het scheen
hem, dat Godmaert in zijne sprakeloosheid daardoor zijn berouw
wilde uitdrukken, en dat de ziele van zijnen vriend den booze was
ontrukt.
Maar na weinige oogenblikken kwam, even gelijk de eerste maal,
het leven geheel terug in Godmaert.
“Mijn goede vader!” was zijn eerste woord.
“Arme Godmaert!” antwoordde de priester met tranen op de
wangen, “hebt gij kunnen hooren wat ik u gezegd heb? Is mijn stem
ditmaal tot in uw hart gegaan?”
“Ik heb alles gehoord, vader. Ik heb gedwaald; ik vraag vergiffenis
van God!”
De priester wierp zich vooruit met eenen blijden kreet en vatte het
aangezicht van Godmaert tusschen zijne twee handen.
“Gered, gered!” riep hij, “o, Godmaert, mijn beminde broeder, nu
kunt gij sterven, indien de Heer u geroepen heeft. Uw leven was
zuiver van alle ander verbreken. Uwe ziel zal nu met betrouwen
mogen verschijnen voor haren Rechter.... en hopen wij het, vriend,
eens zien wij elkaar terug in den schoot van God! Ik zal u weldra
volgen, want mijn levensdraad verslijt.... Daar, ontheven van alle
aardsche pijnen, zullen wij elkaar blijven beminnen; wij zullen samen
den Heer loven en vereenigd zijn tot in der eeuwigheid....”
Voortgaande in het uitdrukken van die hemelsche vooruitzichten,
bemerkte de priester met blijdschap, dat zijn vriend allengs meer en
meer in krachten toenam en eindelijk weder terugkwam tot den
staat, waarin hij hem bij zijne komst bevonden had. Zij spraken nu
van Geertruid en van Lodewijk. Godmaert ontving met een
gehoorzaam hart de vermaningen des priesters. De pijnen, die hem
aangevallen hadden, en waardoor zijn leven tweemaal was in
gevaar gesteld geworden, verlieten hem, alsof de laatste strijd hem
er van verlost had; echter bleef zijn lichaam nog verstijfd en al zijne
leden als verlamd.
Na verloop van eenige uren stond de priester op en klopte
herhaalde malen tegen de deur des kerkers. Weldra werd ze door
den gevangenbewaarder ontsloten.
“Wat uur is het?” vroeg pater Franciscus.
“Bijna negen uren des avonds,” was het antwoord.
“Zoudt gij niemand bij dezen gevangene kunnen doen komen? Hij
is zoo ziek, en ik moet hem verlaten.”
“Ja, pater, ik zal mijnen knecht gaan roepen.”
De gevangenbewaarder ging uit en sloot de deur toe.
“Heb moed, mijn vriend,” sprak de priester tot Godmaert. “Ik
begeef mij naar den hoofdrechter, die nu van Brussel moet
teruggekomen zijn. Ik zal pogen eenige verzachting in uw lot te
verkrijgen, en binnen een uur zal ik met uwe kinderen terugkomen.
De hoofdrechter zal mij ten minste dit laatste toestaan.”
Godmaert hief zijne hand op, als om die van den priester te
vragen en deze bekomen hebbende, drukte hij ze met liefde.
“Ga,” sprak hij, “engel van troost, mijn dankbaar gebed en de
zegen van den God dien gij dient, vergezellen u!”
De gevangenbewaarder kwam terug met zijnen knecht, en de
priester verliet den kerker om den hoofdrechter te gaan vinden.
Hij werd er wel ontvangen, doch kon niets anders verkrijgen dan
het oorlof om Geertruid en Lodewijk bij Godmaert te brengen. Hij
begaf zich dan met haast naar de Keizerstraat om zijne droeve
kinderen te gaan halen.
Aan de deur hunner woning stonden zij reeds lang met
kloppenden boezem op hem te wachten, niet zoodra bemerkten zij
hem, of hij werd begroet door een blij welkomsgeroep, en op de
hielen gevolgd tot in de zaal.
“Welnu, goede pater Franciscus,” riep Geertruid, “wat nieuws
brengt gij ons?”
Zij beefde bij die vraag, alhoewel de kalme uitdrukking, die op des
priesters aangezicht stond, haar een goed voorteeken scheen.
“Mijne kinderen,” antwoordde hij, “de Heer heeft zijne hand
uitgestrekt over uwen vader: hij heeft schrikkelijke pijnen
doorgestaan; maar zijt welgemoed, hij zal genezen, wij mogen het
hopen!”
Tranen borsten uit Geertruids oogen.
“O, droefheid,” riep het meisje met angst, “gij verbergt mij iets; gij
durft het mij niet zeggen, dit ijselijk nieuws!”
“Stil u, stil u, mijn kind,” hernam de priester, “terg u zelve niet
langer. Uw vader leeft; gij moogt hem bezoeken en troosten, ik ben
gekomen om u te halen.”
Eene schielijke omkeering gebeurde op het gelaat der jonkvrouw.
Tusschen hare tranen kwam de vreugde zich vertoonen, zij sprong
terzijde, vatte hare huik, wierp ze over haar hoofd en riep:
“Kom gauw, ik ben gereed!”
De priester stond niet op van den stoel, waarin hij zich nedergezet
had.
“Mijne kinderen,” sprak hij, “vergunt mij een oogenblik rust. Mijne
zeventig jaren laten mij niet meer toe, nog langer de stem van mijn
zwak lichaam te miskennen,... ik heb honger en dorst.”
Geertruid wierp hare huik af en verschrikte niet weinig bij het zien
der bleekheid van des priesters aangezicht.
“Vergeef mij, goede vader,” zeide zij, “ik zie het, gij zijt vermoeid
en afgemat.... Rust en eet,... ik zal mijn ongeduld bedwingen.”
Zij liep ter kamer uit en kwam weldra terug met Theresia, die den
priester spijs en drank voordiende.
Terwijl schikte Geertruid hare kleederen op; zij liet zich de huik
beter door de dienstmaagd aanhangen, en wachtte zonder spreken,
totdat pater Franciscus, opstaande, tot haar en tot Lodewijk sprak:
“Komt nu, mijne kinderen, en matigt uwe droefheid. Vergroot het
lijden uws vaders niet te zeer door uwe eigene smart.”
Zij verlieten dan hunne woning en begaven zich stilzwijgend door
de donkere straten der stad, tot voor het Steen. De maan schoof op
dit oogenblik achter eene wolk uit en verlichtte den gevel der
gevangenis met eene droeve klaarte. Bij het zien dezer
hoogverhevene muren en der ijzeren traliën smolt Geertruids hart
weg, en zij bleef plotseling staan, zonder eenen stap meer te doen.
De priester klopte; een hoofd verscheen voor het kijkgat, en de
poort ging krijschend open.
Wat schrik, wat angst moest de bange Geertruid niet uitstaan,
terwijl zij door die duistere en koude gangen als door eenen doolhof
zonder einde gaan moest! Van tijd tot tijd hoorde zij eenen
gevangene met zijne ketenen klinken en eene pijnlijke klacht
voortbrengen, en telkens dacht zij voor den kerker haars vaders te
staan.
Eindelijk hield de Steenwarer stil voor eene zware deur, die overal
met ijzeren platen was beslagen, en hij draaide den sleutel er
driemaal op rond.
Het hart der gefolterde jonkvrouw joeg hevig; een traan liep haer
reeds van de wangen, alhoewel de deur nog niet open was.
“Vader,” riep zij, “hier ben ik, uw kind, uwe lieve Geertruid!”
Een zware zucht antwoordde op hare stem.
Lodewijk, die nu genoeg begreep, dat het zien haars vaders haar
niets dan nieuwe smart kon toebrengen, poogde haar te stillen; doch
het meisje, als opgetogen, vatte de grendels met haastigheid, en zij
zelve schoof den laatsten weg.
De deur ging open. Binnengaande zagen zij niets dan de
twijfelachtige vormen van een menschenlichaam; want, daar de
gevangene verre van den ingang lag, kon de lamp des Steenwarers
hare stralen niet stellig tot hem zenden.
Terwijl de priester en Lodewijk nog bij den ingang stonden, rukte
Geertruid de lamp uit de handen van den Steenwarer en zij knielde
huilend bij haren vader neder.
“Mijn lief kind!” zuchtte hij, “God heeft mij verhoord. Ik zie u!”
“Och, vader! vader!” schreide zij, in bittere tranen losbarstende,
“ongelukkige vader! Wat hebben zij u gedaan, dat gij mij niet
omhelzen kunt.”
“Mijne teedere dochter,” sprak hij met eene zwakke stem.
Hij poogde zijne armen tot haar op te heffen; doch deze konden
zoo hoog niet reiken en vielen machteloos op het stroo neder. De
tranen der weemoedige Geertruid rolden brandend op des grijsaards
wangen. Zij sprak niet meer; zuchten en droefheidssnikken kwamen
ratelend uit hare hijgende borst op. Hare handen gingen met
angstige liefde over des grijsaards koude ledematen.
“Lodewijk, Lodewijk!” riep zij, “nader en zie! Zij hebben mijnen
vader onbarmhartiglijk gepijnigd.”
En zij wees hem de bebloede doeken, welke Godmaert overal
omwonden.
“Ha, gij zijt ook daar, Lodewijk!” sprak hij. “Ziet gij wat zij mijnen
grijzen haren gedaan hebben?” en hij wentelde zijn hoofd met pijn
om. “Ziet gij?”
De jonker hief de handen ten hemel.
“Heer!” riep hij, “ze zijn met bloed geverfd?”
“Lodewijk, licht mij een weinig op,” zei Godmaert.
Het meisje spong toe en, hare armen met voorzichtigheid onder
haars vaders lichaam brengende, hief zij hem van het stroo, totdat
hij op het hoofdkussen gezeten was.
“Kom, mijne lieve dochter,” sprak hij, “dat ik u eenen
afscheidszoen geve; want God heeft mij misschien tot zich
geroepen.”
“Vader, och lieve vader,” schreide het wanhopige meisje, “o, denk
dit niet. Ik zal door mijne liefde en zorgen uwe ledematen
verwarmen; en God zal u nog vele dagen met ons laten
doorbrengen. O, sterf niet! sterf niet, of ik zal u geen oogenblik
overleven. Ik kan immers, vader, zonder u niet bestaan? O, schep
dan moed!”
En zij kuste hem huilend, alsof zij zinneloos ware geweest.
Lodewijk was achteruit geweken. Hij kon dit droevig schouwspel
niet aanzien; zijne tranen vloeiden in stilte. Hij vond zelfs geene
woorden om het meisje te troosten.
De priester had zich in een hoek der gevangenis op de knieën
gebogen, en bad met samengevoegde handen.
“Waar zijt gij, Lodewijk?” vroeg Godmaert. “Ah, gij zijt dáár!” sprak
hij, toen hij den jongeling zag weenen. “Luister, Lodewijk: mijne
dagen zijn voorbij, en ik zal weldra bij mijne vaderen zijn; want mijn
adem wordt kort en mijne ledematen verstijven. Geertruid, stil u,
meisje. Gods wil geschiede. De sterveling, die geroepen wordt, kan
zijn lot niet ontgaan. Lodewijk, zij hebben mij ijselijk gepijnigd. Mijn
bloed is mij langs al de deelen mijne lichaams ontloopen....”
“Valdès is dood, vader!” riep het meisje. “En gij, gij leeft nog en
zult niet sterven. Ik verlaat u niet; mijne liefdezoenen zullen u van de
koude des doods bewaren. Gij sterven! gij, vader? neen; niet waar,
Lodewijk? spreek dan! Mijn vader zal immers niet sterven? O, wat
verschrikkelijk woord! En gij antwoordt mij niet, wreede Lodewijk!
Kan mijn vader sterven? Zeg!”
“Neen, neen,” sprak Lodewijk snikkende.
“Hoort gij wel, vader?” riep Geertruid, “Lodewijk zegt ook, dat gij
niet sterven kunt.”
Zij drukte den grijsaard met kracht op hare borst.
“Jonker,” zei Godmaert, “misschien is mijne vrees ongegrond.”
Geertruid zag hem angstig in de oogen.
“Misschien,” hernam de grijsaard, “zal ik nogmaals met u in de
boekzaal gaan; doch, daar mij dit zeer twijfelachtig schijnt, wil ik u
als beschermer mijner dochter aanstellen, eer gij mij verlaat. Nader
mij dan, dat ik u zegene!”
Lodewijk zette zich bij de geknielde Geertruid gebogen neder. De
priester zag deze godsdienstige plechtigheid met verwondering aan,
en een nog vuriger gebed steeg van zijne lippen tot den Heer, opdat
Hij toch op deze ongelukkigen wilde nederzien. De kerker was nog in
al zijne hoeken duister, want het zwakke licht der lamp kon deze niet
bereiken. De weinige stralen vielen rechtstreeks op het bleeke
wezen des grijsaards en op de vochtige wangen zijner kinderen.
Deze, voor hunnen vader geknield, wachtten met angstigen eerbied
zijnen zegen; hij, met zijne handen op hunne hoofden, bad God voor
hen.
“Lodewijk,” sprak hij, “ik geef u mijne Geertruid, als het loon uwer
teederheid tot haar, en der liefde tot uw vaderland, welke zoo vurig in
uwe borst blaakt. Geertruid, wees uwen man getrouw en minzaam.
Ik bid den Almachtige, dat Hij zijnen eeuwigen zegen met den mijnen
menge, en uw beider lot verzachte! Lodewijk, mijn zoon, ik ga u iets
zeggen, dat u met blijdschap zal vervullen.... luister wel: Ik heb u
gedwongen den naam van Geus aan te nemen; ik heb u tegen uwen
wil doen samenspannen met menschen, wier gevoelens de uwe niet
waren. Gij hebt mij gehoorzaamd, alhoewel gij in uwe ziel het werk
verfoeidet, waaraan ik u deed arbeiden. Maar bij het graf is de
blinddoek van mijne oogen gevallen: ik dacht, dat wij ons vaderland
verdedigden, en eilaas! wij verdedigen en beschermen de ketterijen
en de scheuringen der kerk. Van nu af aan, Lodewijk, doe ik de
bevelen te niet, die ik aangaande den opstand u kan gegeven
hebben. Misschien is het nog tijd om het geloof, dat wij in gevaar
gesteld hebben, van eenen diepen val te redden. Gedraag u
voortaan volgens de inspraak van uw rechtzinnig en godsdienstig
gemoed.”
De jonkheer liet eenige blijde dankzeggingen hooren, en vroeg
eindelijk:
“Maar, Godmaert, hoe gaan wij nu de gevolgen van ons eigen
werk beletten? Onze eedgenooten willen morgen reeds de
omwenteling beginnen: zij komen te middernacht met dit inzicht
bijeen.”
“Morgen? O, het mag niet zijn! Het is ook morgen, dat Herman
Stuyck in de hoofdkerk prediken wil.... de beroerte zou den ketter in
zijnen verfoeilijken aanslag doen gelukken. Laat niet na, mijn zoon,
tot de vergadering te gaan. Doe hun begrijpen, dat de omwenteling
moet uitgesteld worden; doe hun verstaan, dat zij waarlijk den
godsdienst in gevaar zouden brengen.... ik weet, dat uw hart u tot
deze poging welsprekend maken zal. Staat nu op, mijne kinderen! Ik
vind mij door uw bijzijn wonderlijk versterkt. Het schijnt mij, dierbare
Geertruid, dat uwe borst mijne ledematen gewarmd heeft.”
“Vader lief!” riep Geertruid, “o, gij zult genezen! zeker, gij zult
genezen. Waart gij met ons in onze woning, hoe spoedig zoudt gij
hersteld zijn! Hier verstijft gij van koude; gij ligt op den harden
grond.... uw kind is niet altijd bij u, om u te bewaken en te bezorgen;
hare zoo heilzame liefde, haar zoo troostend woord ontbreken u....
Arme, ongelukkige vader!”
En zij klemde hem met blijde opgetogenheid tegen haren boezem,
en scheen de warmte haars lichaams in de borst des grijsaards te
willen overzenden.
“Steenwarer,” riep Lodewijk, “honderd kronen geef ik u, zoo gij ons
uwen gevangene laat medenemen.”
“Neen, jonkheer,” antwoordde de Steenwarer, “voor niets ter
wereld.”
“Vijfhonderd. — Duizend!”
“Neen, waarlijk, ik mag noch kan het doen. Zou ik mijn leven voor
goud verkoopen?”
“Mijn landgoed bij Berchem zal ik u schriftelijk overgeven. Vraag
meer, vraag alles, zoo gij Godmaert laat uitgaan.”
“Neen, jonkheer, hoezeer uwe beloften mij ook behagen, kan ik
evenwel mijn leven daarvoor niet in de waagschaal stellen.”
“Och ja, heer Steenwarer!” schreide Geertruid, “doe dit, gij zult rijk
zijn. Gij wilt dan nooit eene menschlievende daad verrichten?
Waarom wilt gij mijnen vader niet vrijlaten? Heeft hij nog niet genoeg
geleden, zeg? Dáár! daar hebt gij het halssnoer mijner moeder! Wat
heeft mijn vader u ook misdaan? Gij zijt immers op hem niet
verbitterd? Laat hem toch met ons gaan; zie, dan zou hij kunnen
rusten.... Gij grimlacht? o, dat is leelijk! Kunt gij ook bij zulk een
treurig tooneel grimlachen!...”
“Mijnen plicht, jonkvrouw, mag ik niet verder vergeten. Ik heb u
uwen vader eenigen tijd laten troosten; vergenoeg u daarmede. Nu
is het bij middernacht: nog eenige oogenblikken!”
Geertruid ijlde naar haren vader en bleef, door Lodewijk
ondersteund, hem zoolang liefkoozen totdat de klok der Burchtkerk
twaalfmaal onder den hamerslag hergalmde. Lodewijk sprak eene
wijl met den priester.
“Geertruid,” riep hij verblijd, “pater Franciscus blijft bij uwen vader!”
Het bedrukte meisje kuste des paters handen uit dankbaarheid.
“Matig u, jonkvrouw,” sprak de geestelijke, zijne hand
terugtrekkende. “Ga welgemoed naar huis. Betrouw op Hem, die den
ongelukkigen troost en blijdschap kan toebrengen. Bid God,
jonkvrouw, en ween niet meer.”
Zij moest, niettegenstaande hare smeekingen, den kerker
verlaten. Na haren vader eenen langen kus gegeven te hebben,
drukte zij hem nog eens op hare borst en vertrok met den
nadenkenden jongeling.
Zoodra deze zijne geliefde in hare woning en bij Theresia gebracht
had, vroeg hij verlof om naar de Geuzenvergadering te gaan, en
vertrok.
VIII
Vos enim in libertatem vocati estis, fratres: tantum ne libertatem
in occasionem detis carnis....
Manifesta sunt antum opera carnis: quae sunt.... idolorum
servitus veneficia, inimicitiae, contentiones, irae, rixae,
dissensiones, sectae....
Gal. Cap. V. v. 13, 19 et 20.
Het was één uur na middernacht. Alhoewel het in sommige straten

uitnemend duister was, vermits de beeldenlichten reeds hunne olie
verteerd hadden, was het echter in Antwerpen dan zoo stil niet als
het wel gewoonlijk op dit uur is. Er heerschte boven de gansche stad
als een nevel van verwarde galmen, die, eene bruisende zee gelijk,
de lucht met een naar en schrikverwekkend gesuis vervulden.
Daarbij, het blaffen der honden, de weergalmende stappen der
wapenbroeders, het eentonig geroep der wakers, en menschen, die
als zwarte schimmen nevens de muren der huizen geheimzinnig
voortslepen, waren de voorteekenen der omwenteling.
De Geuzen, op dit uur allen bij moeder Schrikkel in de Peter
Potstraat vergaderd, waren in groot getal; want de zaal kon hen
nauwelijks bevatten. Zij schenen allen zeer toornig; verwenschingen
en vloeken was alles wat uit hunne woorden verstaanbaar zich deed
hooren.
De tafel, met hare gewone versierselen van dolken, potten en
glazen, stond in het midden; doch mits er rondom deze geene plaats
voor allen was, had men de stoelen in een ander vertrek gedragen.
De Geuzen stonden recht en zonder orde in de zaal. Hunne mantels
hadden zij niet afgelegd, en men kon de dolken, die hun op de borst
hingen, niet zien.
Zoo bleven zij verward en zonder regelmaat schreeuwen, totdat er
een hunner eedgenooten binnentrad.
“Wel, Houtappel,” riepen verscheidene stemmen hem toe, “wat
hebt gij vernomen? Hoe is het met Godmaert?”
“Geuzen,” antwoordde de nieuwgekomene op verbitterden toon,
“gij zoudt mij niet gelooven, zoo ik u de waarheid geheel zeggen
kon. De beul zelf scheen verontwaardigd, terwijl hij mij dit
onmenschelijk verhaal deed; mijn hart walgt er nog van....”
“Spreek dan!” viel Schuermans hem bitsig in de rede, “zeg op, wat
weet gij?”
“Welnu,” hernam Houtappel, “zij hebben den edelen Godmaert als
wilde dieren verscheurd, op de pijnbank door duizend nijpende
wonden zijn bloed afgetapt en zijne ledematen als koorden gerekt!
De allerschrikkelijkste folteringen hebben zij hem aangedaan.
Waarom toch? Omdat hij, als gij allen, een vaderlandsvriend is!”
Al de Geuzen stonden met wringende vuisten en knarsende
tanden op hem te luisteren, doch geen sprak.
“Ja, heeren,” hernam hij, “zoo hebben zij met onzen ouden overste
geleefd: zijne huid hebben zij op al de deelen zijns lichaams gekerfd
en hem, in de armen des doods, als eenen hond op een weinig stroo
nedergeworpen. Zal die schanddaad ongewroken blijven?”
“Wraak! wraak!” galmde uit alle monden.
Nu ging er eene woelige beweging onder de Geuzen om. Dolken
flikkerden onder het licht der lamp, rapieren kwamen blinkend uit de
scheeden, en het scheen, dat de een den ander naar het leven
stond. Doch dit was de oorzaak van het gewoel niet: eene
algemeene gramschap en de dorst naar wraak hadden hen de
wapens onwillig doen vatten.
“O, die bloedhonden!” schreeuwde Schuermans als razend.
Hij zonk in opgetogenheid geknield ten gronde, hief zijne
rechterhand met den dolk in de hoogte en riep:
“Ik zweer bij den God mijner vaderen! bij den God, die mij hoort,
dat ik dit staal op Spaansche borsten verslijten zal, dat ik mijn leven
aan het vaderland en de wraak toeheilig, en dat ik met Spaansch
bloed besmet ten grave wil dalen!”
Het is licht te begrijpen, hoe onstuimig de gebaren der Geuzen zijn
moesten. Vervloekingen en wraaklustkreten klommen verward tegen
het welfsel der zaal op; maar eensklaps veranderde al dit gerucht in
het diepste stilzwijgen, en de Geuzen keerden zich gezamenlijk naar
de deur met deze woorden:
“Ha! daar is Lodewijk Van Halmale!”
De jonker groette de vergadering en naderde bij de tafel, met het
inzicht om te spreken; nogtans, eer hij een woord kon uiten, werd
hem door Houtappel deze vraag toegestuurd:
“Welnu, Lodewijk, gij hebt Godmaert gezien, is zijn lichaam niet
gemarteld, is hij niet gansch bebloed?”
“Hij is gemarteld en bebloed,” antwoordde de jonkheer. “Maar,
mijne heeren,” ging hij voort, “wat is uw voornemen? Blijft gij bij het
inzicht om morgen de omwenteling te beginnen?”
“Ja, ja!” riepen de stemmen.
Houtappel kwam vooruit en sprak met geestdrift:
“Morgen zal er geen enkele Spanjaard, noch een van allen, die
den vreemdeling gunstig zijn, in het leven blijven. Hun bloed zal
vergoten worden, om den hoon des vaderlands en Godmaerts leed
te wreken. Dit is vastgesteld.... Wij zijn hier slechts te zamen
gekomen om over de middelen te beraadslagen.”
“Welnu, mijne heeren,” riep Lodewijk met luider stemme, “ik ben
hier gekomen om u te zeggen, dat ik van de uwen niet zal zijn.... En,
opdat gij mij niet van valschheid beschuldiget, zoo verklaar ik hier
voor u allen, dat ik met de Spanjaarden zal strijden overal, waar zij
de ketters bevechten zullen!”
Deze woorden veroorzaakten geene geringe verbaasdheid onder
de Geuzen; het gelaat van sommigen werd door bloeddorst
versomberd, en de verwijtingen: lafaard! verrader! werden den
jonkheer toegeworpen. Van Halen alleen scheen kalm.
“Lafaard?” herhaalde Lodewijk. “Er is moed noodig, mijne heeren,
om uwe hoonende scheldnamen te komen zoeken en uwe wraak te
komen tarten. Maar ik ben gedreven door de liefde tot mijn
vaderland, en....”
“Uw vaderland!” riep een Geus met spottend misprijzen, “uw
vaderland? Zeg veeleer, dat gij bang zijt van naar de hel te gaan,
jonker. Uwe moeder heeft u wellicht die aardige liefde tot uw
vaderland ingegeven!”
Eenigen lachten om die woorden. Eene roode kleur liep in wolken
over het aangezicht van Lodewijk; men kon zien, hoe diep deze
spotternij hem had gewond; misschien nog meest, omdat de naam
zijner afgestorvene moeder er tusschen gemengd was. Maar hij
herinnerde zich welhaast het doel, dat hij zich had voorgesteld, en
bedaarde een weinig. Dan, met eene stem, die nog den toon van
bittere spijt droeg, sprak hij:
“Ja, ik bemin mijn vaderland; maar niet als gij, die uw vaderland
aan een gevoel van haat wilt opofferen; niet als gij, die uw vaderland
wilt verscheuren en tot een bloedbad maken, ten voordele der
ketterij, der ketterij alleen, verstaat gij mij? En gij bedriegt u niet: het
is mijne moeder die mij dit gevoel ingestort heeft....”
“Maar, Lodewijk,” riep Schuermans, “waarom denkt gij, dat wij de
ketters zouden voorstaan?”
“Waarom? Zijt gijlieden niet dagelijks naar de predikatie van
Herman geweest? Hebt gij het volk niet opgestookt om gewapend er
naartoe te gaan? Hebt gij de bevelen der gouvernante en des
markgraven niet verijdeld door uwen tegenstand? Onder wiens
bescherming lasteren de ketters onzen godsdienst? Onder wiens
bescherming gaan zij voort in hunne aanslagen? Onder de uwe,
mijne heeren! Zoo versta ik de liefde tot mijn vaderland niet. Voor
mij, ik denk dat de godsdienst deel maakt van de erfenis onzer
vaderen, en dat hij, zoowel als de vrijheid, onafscheidbaar van
onzen geboortegrond is. Ik ben overtuigd, dat het oude geloof de

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Taxation of Individuals 2018 Edition 9th

Edition Spilker Test Bank

Test Bank for Pearson’s Federal Taxation 2018

Taxation of Individuals and Business Entities 2017 8th

Solution Manual for Pearson’s Federal Taxation 2018

Test Bank for McGraw-Hill’s Taxation of Individuals

Solution Manual for McGraw-Hill’s Taxation of

McGraw-Hill’s Taxation of Individuals and Business

Test Bank for McGraw-Hill’s Taxation of Individuals and

Solution Manual for McGraw-Hill’s Taxation of

Taxation of Individuals 2018 Edition 9th Edition

To download the complete and accurate content document, go to:

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10) The standard deduction amount varies by filing status.

14) Inventory is a capital asset.

18) Tax credits reduce taxable income dollar for dollar.

35) The relationship requirement for qualifying relative includes cousins.

56) Which of the following series of inequalities is generally most accurate?

62) Which of the following statements regarding tax deductions is false?

64) All of the following are for AGI deductions except:

66) Which of the following is not an itemized deduction?

68) Which of the following statements regarding exemptions is correct?

70) All of the following represents a type or character of income except:

72) Which of the following statements regarding tax credits is true?

92) Filing status determines all of the following except ________

Answer: $126,150, computed as follows:

Description Amount Explanation

Answer: $82,000, computed as follows:

Description Amount Explanation

Answer: $28,150, determined as follows:

From AGI deductions include the following:

Greater of standard deduction ($12,700) or itemized deductions ($16,000) is $16,000. Three

Answer: $28,900, computed as follows:

From AGI deductions include the following:

Greater of standard deduction ($12,700) or itemized deductions ($10,000) is $12,700. Four

Total from AGI deductions is $28,900 ($12,700 + $16,200)

Answer: $11,277.50 computed as follows: $10,452.50 + [25% × ($78,000 − 75,900) + ($2,000 ×

Answer: $1,600 tax refund, computed as follows:

Description Amount Explanation

What is the couple's gross income?

Description Amount Explanation

What is the couple's adjusted gross income?

Description Amount Explanation

What is the couple's taxable income?

Description Amount Explanation

Description Amount Explanation

Answer: $45,950, computed as follows:

Description Amount Explanation

Qualifying child test

Test Christopher Zachary

Qualifying relative test

Answer: Taxable income is $52,550, computed as follows:

Description Amount Explanation

Answer: $150 ($1,000 × 15%)

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Het was één uur na middernacht. Alhoewel het in sommige straten

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