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Ind.chapter 2

Ind.chapter 2
Ind.chapter 2

Prentice Hall's Federal Taxation 2013 Individuals, 26e (Pope)

Chapter I2 Determination of Tax

1) Gross income is income from whatever source derived less exclusions.

Answer: TRUE

Page Ref.: I:2-3

Objective: 1

2) Although exclusions are usually not reported on an individual's income tax return, interest income on state and local government bonds must be reported on the tax return.

Answer: TRUE

Explanation: See Additional Comment, p. I2-3.

Page Ref.: I:2-3

Objective: 1

3) Generally, deductions for (not from) adjusted gross income are personal expenses specifically allowed by tax law.

Answer: FALSE

Explanation: Personal expenses, if deductible, are generally from AGI deductions.

Page Ref.: I:2-4

Objective: 1

4) Generally, itemized deductions are personal expenses specifically allowed by the tax law.

Answer: TRUE

Page Ref.: I:2-4

Objective: 1

5) Taxpayers have the choice of claiming either the personal and dependency exemption or the standard deduction.

Answer: FALSE

Explanation: Taxpayers claim the greater of itemized deductions or the standard deduction. In addition, taxpayers will reduce taxable income by personal and dependency exemptions.

Page Ref.: I:2-5

Objective: 1

6) Refundable tax credits are allowed to reduce or totally eliminate a taxpayer's tax liability but may not reduce the liability below zero.

Answer: FALSE

Explanation: Refundable tax credits may reduce the tax liability to zero and, if some credit still remains, are refundable or paid by the government to the taxpayer.

Page Ref.: I:2-6

Objective: 1

7) Nonrefundable tax credits are allowed to reduce or totally eliminate a taxpayer's tax liability but may not reduce the liability below zero.

Answer: TRUE

Page Ref.: I:2-6

Objective: 1

8) The standard deduction is the maximum amount of itemized deductions which may be claimed by a taxpayer, and is based on an individual's filing status, age, and vision.

Answer: FALSE

Explanation: The standard deduction, set by Congress, is not directly related to itemized deductions. It is the alternative to itemized deductions.

Page Ref.: I:2-10

Objective: 2

9) Nonresident aliens are allowed a full standard deduction.

Answer: FALSE

Explanation: The standard deduction is not available to nonresident aliens.

Page Ref.: I:2-12

Objective: 2

10) The standard deduction may not be claimed by one married taxpayer filing a separate return if the other spouse itemizes deductions.

Answer: TRUE

Page Ref.: I:2-12

Objective: 2

11) An individual who is claimed as a dependent by another person is not entitled to a personal exemption on his or her own return.

Answer: TRUE

Page Ref.: I:2-12

Objective: 2

12) A qualifying child of the taxpayer must meet the gross income test.

Answer: FALSE

Page Ref.: I:2-13 and I:2-14

Objective: 2

13) For purposes of the dependency exemption, a qualifying child must be under age 19, a full-time student under age 24, or a permanently and totally disabled child.

Answer: TRUE

Page Ref.: I:2-14

Objective: 2

14) For purposes of the dependency exemption, a qualifying child may not provide more than one-half of his or her own support during the year.

Answer: TRUE

Page Ref.: I:2-14

Objective: 2

15) An individual may not qualify for the dependency exemption as a qualifying child but may still qualify as a dependent.

Answer: TRUE

Page Ref.: I:2-14

Objective: 2

16) One requirement for claiming a dependent other than a qualifying child is that the taxpayer provides more than 50 percent of the dependent's support (assuming it is not a multiple support agreement situation).

Answer: TRUE

Page Ref.: I:2-15

Objective: 2

17) When two or more people qualify to claim the same person as a dependent, a taxpayer who is entitled to the exemption through the qualified child rules has priority over a taxpayer who meets the requirements for other relatives.

Answer: TRUE

Page Ref.: I:2-16

Objective: 2

18) The person claiming a dependency exemption under a multiple support declaration must provide more than 25% of the dependent's support.

Answer: FALSE

Explanation: The minimum support percentage for a person claiming the dependency exemption under the multiple support agreement is 10%.

Page Ref.: I:2-15

Objective: 2

19) Generally, in the case of a divorced couple, the parent who has physical custody of a child for the greater part of the year is entitled to the dependency exemption.

Answer: TRUE

Page Ref.: I:2-16

Objective: 2

20) A child credit is a partially refundable credit.

Answer: TRUE

Page Ref.: I:2-20

Objective: 2

21) A married couple need not live together to file a joint return.

Answer: TRUE

Page Ref.: I:2-21

Objective: 3

22) A widow or widower may file a joint tax return and claim an exemption for the deceased spouse in the year of the spouse's death as long as the surviving spouse does not remarry before the end of the year. Answer: TRUE

Explanation: A joint return may be filed in the year of death with the deceased spouse getting a full personal exemption.

Page Ref.: I:2-22

Objective: 3

23) An unmarried taxpayer may file as head of household if he maintains a home for his qualifying child. Answer: TRUE

Page Ref.: I:2-23

Objective: 3

24) For 2012, unearned income in excess of $1900 of a child under age 18 is generally taxed at the parents' rate.

Answer: TRUE

Page Ref.: I:2-25

Objective: 3

25) Kelly is age 23 and a full-time student with unearned income of $2,000 in the current year. The total cost of her support for the year is $19,000. She is not subject to the kiddie tax.

Answer: FALSE

Explanation: She meets the age and student status to be subject to kiddie tax, and her unearned income exceeds the $1,900 threshold.

Page Ref.: I:2-25

Objective: 3

26) If a 13-year-old has earned income of $500 and unearned income of $1,500, all of the income can be reported on the parent's return.

Answer: FALSE

Explanation: To be eligible, the child's income must come solely from interest and dividends.

Page Ref.: I:2-26

Objective: 3

27) Suri, age 8, is a dependent of her parents and has unearned income of $6,000. She must file her own tax return.

Answer: FALSE

Explanation: A dependent earning solely unearned income not exceeding $9,500 may report unearned income on the parents' return.

Page Ref.: I:2-26

Objective: 3

28) Generally, when a married couple files a joint return, each spouse is liable for one-half of the entire tax and any penalties incurred.

Answer: FALSE

Explanation: Joint liability applies for the full tax.

Page Ref.: I:2-32

Objective: 3

29) The only business entity that pays income taxes is the C corporation.

Answer: TRUE

Explanation: S corporations and partnerships are both flow-through entities.

Page Ref.: I:2-27 through I:2-29

Objective: 4

30) A $10,000 gain earned on stock held 13 months is taxed in a more favorable manner than a $10,000 gain earned on stock held 11 months.

Answer: TRUE

Explanation: Lower tax rates apply to long-term capital gains.

Page Ref.: I:2-30

Objective: 5

31) A taxpayer is able to change his filing status from married filing jointly to married filing separately by filing amended return.

Answer: FALSE

Explanation: Taxpayers are not able to change their status from filing a joint return to separate returns although they can change their status from separate returns to a joint return by filing an amended return. Page Ref.: I:2-33

Objective: 6

32) Tax returns from individual and corporate taxpayers are due on the 15th day of the third month following the close of the tax year.

Answer: FALSE

Explanation: Individual returns are due on the 15th day of the fourth month following the close of the tax year.

Page Ref.: I:2-34

Objective: 7

33) Taxable income for an individual is defined as

A) AGI reduced by itemized deductions.

B) AGI reduced by personal and dependency exemptions.

C) total income reduced by the standard deduction.

D) AGI reduced by deductions from AGI and personal and dependency exemptions.

Answer: D

Page Ref.: I:2-2; Table I:2-1

Objective: 1

34) All of the following items are generally excluded from income except

A) child support payments.

B) interest on corporate bonds.

C) interest on state and local government bonds.

D) life insurance proceeds paid by reason of death.

Answer: B

Explanation: B) Interest on corporate bonds is taxable.

Page Ref.: I:2-3; Table I:2-2

Objective: 1

35) All of the following items are included in gross income except

A) alimony received.

B) rent income.

C) interest earned on a bank account.

D) child support payments received.

Answer: D

Explanation: D) Child support is not taxable.

Page Ref.: I:2-3 and I:2-4, Table I:2-3

Objective: 1

36) All of the following items are deductions for adjusted gross income except

A) alimony paid.

B) trade or business expenses.

C) rent and royalty expenses.

D) state and local income taxes.

Answer: D

Explanation: D) State and local income taxes are itemized deductions.

Page Ref.: I:2-4; Table I:2-4

Objective: 1

37) All of the following items are deductions for (not from) adjusted gross income except

A) moving expenses.

B) unreimbursed employee business expenses.

C) qualifying contributions to individual retirement accounts.

D) one-half of self-employment taxes paid.

Answer: B

Explanation: B) Unreimbursed employee business expenses are miscellaneous itemized deductions. Page Ref.: I:2-4; Table I:2-4

Objective: 1

38) Which of the following credits is considered a refundable credit?

A) child and dependent care credit

B) earned income credit

C) adoption expense credit

D) lifetime learning credit

Answer: B

Explanation: B) The earned income credit is a refundable credit.

Page Ref.: I:2-6; Table I:2-5

Objective: 1

39) A single taxpayer provided the following information for 2012:

What is taxable income?

A) $57,250

B) $63,200

C) $67,000

D) $67,200

Answer: B

Explanation: B) ($63,200 = $80,000 - $13,000 itemized deductions - $3,800 personal exemption)

Page Ref.: I:2-6; Example I:2-1

Objective: 1

40) Which of the following types of itemized deductions are included in the category of miscellaneous expenses that are deductible only if the aggregate amount of such expenses exceeds 2% of the taxpayer's adjusted gross income?

A) unreimbursed employee business expenses

B) charitable contributions

C) medical expenses

D) home mortgage interest expense

Answer: A

Page Ref.: I:2-7; Table I:2-6

Objective: 2

41) In 2012 the standard deduction for a married taxpayer filing a joint return and who is 67 years old with a spouse who is 65 years old is

A) $11,900.

B) $13,050.

C) $14,200.

D) $14,800.

Answer: C

Explanation: C) ($14,200 = $11,900 + $1,150 +$1,150)

Page Ref.: I:2-10 and I:2-11

Objective: 2

42) In 2012 Brett and Lashana (both 50 years old) file a joint tax return claiming as a dependent their son who is blind. Their standard deduction is

A) $11,900.

B) $13,050.

C) $13,350.

D) $13,900.

Answer: A

Explanation: A) Blindness of a dependent does not increase the standard deduction of the taxpayers Page Ref.: I:2-10 and I:2-11

Objective: 2

43) Annisa, who is 28 and single, has adjusted gross income of $55,000 and itemized deductions of $5,000. In 2012, Annisa will have taxable income of

A) $45,250.

B) $49,050.

C) $50,000.

D) $46,200.

Answer: A

Page Ref.: I:2-11; Example I:2-4

Objective: 2

44) On June 1, 2012, Ellen turned 65. Ellen has been a widow for five years and has no dependents. Her standard deduction is

A) $3,800.

B) $5,950.

C) $7,400.

D) $11,900.

Answer: C

Explanation: C) $5,950 + $1,450 = $7,250

Page Ref.: I:2-10 and I:2-11

Objective: 2

45) The regular standard deduction is available to which one of the following taxpayers?

A) married taxpayer filing a separate return where the other spouse itemizes

B) a person who has only unearned income and is a dependent of another

C) an individual filing a return for a period of less than 12 months because of a change in accounting period

D) an abandoned spouse

Answer: D

Explanation: D) A person who is a dependent of another has a limited standard deduction. Married individuals filing separate returns when the other spouse itemizes and an individual filing a short period return may not take the standard deduction. There is nothing in the law that precludes an abandoned spouse from taking the standard deduction.

Page Ref.: I:2-12 and I:2-23 through I:2-24

Objective: 2

46) Husband and wife, who live in a common law state, are eligible to file a joint return for 2012, but elect to file separately. They do not have dependents. Wife has adjusted gross income of $25,000 and has $2,200 of expenditures which qualify as itemized deductions. She is entitled to one exemption. Husband deducts itemized deductions of $11,200. What is the taxable income for the wife?

A) $17,250

B) $19,000

C) $14,500

D) $22,800

Answer: B

Explanation: B) If one spouse on married filing separately returns itemizes deductions, the other spouse must also do so.

Page Ref.: I:2-12; Example I:2-5

Objective: 2

47) Lewis, who is single, is claimed as a dependent on his parents' tax return. He received $2,000 during the year in dividends, which was his only income. What is his standard deduction?

A) $950

B) $2,000

C) $2,300

D) $5,950

Answer: A

Explanation: A) For a dependent, the standard deduction is the greater of earned income plus $300 or $950. Dividends are unearned income.

Page Ref.: I:2-12; Example I:2-6

Objective: 2

48) Charlie is claimed as a dependent on his parents' tax return. He received $8,000 during the year from

a part-time acting job, which was his only income. What is his standard deduction?

A) $950

B) $5,950

C) $8,000

D) $8,300

Answer: B

Explanation: B) For a dependent, the standard deduction is the greater of earned income plus $300 or $950, but no more than the current year regular standard deduction amount. For 2012, the maximum standard deduction for a single person is $5,950.

Page Ref.: I:2-12; Example I:2-7

Objective: 2

49) Deborah, who is single, is claimed as a dependent on her parents' tax return. She had a part-time job during 2012 and earned $850 during the year, which was her only income. What is her standard deduction?

A) $850

B) $950

C) $1,150

D) $5,950

Answer: C

Explanation: C) For a dependent, the standard deduction is the greater of earned income plus $300 ($850 + 300 = $1,150) or $950.

Page Ref.: I:2-12; Example I:2-7

Objective: 2

50) Cheryl is claimed as a dependent on her parents' tax return. She had a part-time job during 2012 and earned $4,900 during the year, which was her only income. What is her standard deduction?

A) $950

B) $4,900

C) $5,200

D) $5,950

Answer: C

Explanation: C) $4,900 + 300 = $5,200. For a dependent, the standard deduction is the greater of earned income plus $300 or $950, up to a maximum of the regular standard deduction.

Page Ref.: I:2-12; Example I:2-7

Objective: 2

51) A married person who files a separate return can claim a personal exemption for his spouse if the spouse is not the dependent of another and has

A) gross income that is less than the personal exemption.

B) adjusted gross income that is less than the personal exemption.

C) no gross income.

D) no taxable income.

Answer: C

Explanation: C) A married person who files a separate return can claim a personal exemption for his spouse if the spouse has no gross income during the year and the spouse is not the dependent of another taxpayer.

Page Ref.: I:2-12

Objective: 2

52) Ben, age 67, and Karla, age 58, have two children who live with them and for whom they provide total support. Their daughter is 21 years old, blind, is not a full-time student and has no income. Her twin brother is 21 years old, has good sight, is a full-time student and has income of $3,900. Ben and Karla can claim how many personal and dependency exemptions on their tax return?

A) 2

B) 3

C) 4

D) 5

Answer: C

Explanation: C) Ben and Karla get two personal exemptions for themselves. Although their daughter is not their qualifying child, she still qualifies as a dependent since she meets all of the dependency tests for a qualifying relative. Their son qualifies as their dependent as he is their qualifying child and need not meet the gross income test. Therefore, they are entitled to a total of four personal and dependency exemptions.

Page Ref.: I:2-13 and I:2-14

Objective: 2

53) Sarah, who is single, maintains a home in which she, her 15-year old brother, and her 21-year-old niece live. Sarah provides the majority of the support for her brother, her niece, and her cousin, age 18, who is enrolled full-time at the university and lives in an apartment. While the niece and cousin have no income, her brother has a part-time job and earns $4,000 per year. How many personal and dependency exemptions may Sarah claim?

A) 1

B) 2

C) 3

D) 4

Answer: C

Explanation: C) Sarah may claim one personal exemption and two dependency exemptions for her niece and brother. Because her brother qualifies as her qualifying child for purposes of the dependency exemption, he does not have to meet the gross income test. Sarah may not claim her cousin as a dependent since her cousin does not live with her.

Page Ref.: I:2-13 and I:2-14

Objective: 2

54) Anita, who is divorced, maintains a home in which she and her 16 year old daughter live. Anita provides the majority of the support for her daughter and for a son, age 23, who is enrolled part-time at the university and lives in the dorm. The son also works in the campus bookstore and earns spending money of $4,000. How many personal and dependency exemptions may Anita claim?

A) 1

B) 2

C) 3

D) 4

Answer: B

Explanation: B) Anita will claim herself and her daughter who is a qualifying child. Anita's son does not qualify as her qualifying child as she fails age test, nor does he qualify as a dependent due to failing the gross income test.

Page Ref.: I:2-13 and I:2-14

Objective: 2

55) Amber supports four individuals: Erin, her stepdaughter, who lives with her; Amy, her cousin, who lives in another state; Britney, her friend, who lives legally in Amber's home all year long; and Charlie, her father, who lives in another state. Assume that the dependency requirements other than residence are all met. How many personal and dependency exemptions may Amber claim?

A) 2

B) 3

C) 4

D) 5

Answer: C

Explanation: C) Amber may claim one personal exemption and three (Erin, Britney, Charlie) dependency exemptions. Amy, her cousin, does not qualify because a cousin is not a related party and can only qualify as a dependent is she lives in the taxpayer's home all year long.

Page Ref.: I:2-13 and I:2-14

Objective: 2

56) John supports Kevin, his cousin, who lived with him all year. John also supports three other individuals who do not live with him:

Donna, who is John's mother

Melissa, who John's stepsister

Morris, who is Kevin's brother.

Assume that Donna, Melissa, Morris and Kevin each earn less than $3,950. How many personal and dependency exemptions may John claim?

A) 2

B) 3

C) 4

D) 5

Answer: C

Explanation: C) John may claim one personal exemption and three dependency exemptions for Kevin, Donna, and Melissa. Morris is John's cousin and does not qualify as a dependent since he doesn't live in John's home. A cousin is not related for tax purposes and would have to live in the taxpayer's home to be claimed as a dependent.

Page Ref.: I:2-13 and I:2-14

Objective: 2

57) Julia provides more than 50 percent of the support for three individuals: Theresa, an unrelated child who lives with Julia all year long; Margaret, Julia's cousin, who lives in another city; and Emma, Julia's daughter who lives in her own home. Each of the potential dependents earned less than $3,950. How many dependency exemptions can Julia claim on her 2012 tax return?

A) 0

B) 1

C) 2

D) 3

Answer: C

Explanation: C) (Theresa, Emma) Assuming all other tests are met, Theresa qualifies as Julia's dependent.

A person who lives with the taxpayer all year long need not be related to the taxpayer. Margaret does not qualify as Julia's dependent. She is not related for tax purposes and, therefore, can't be Julia's dependent unless she lives with Julia all year long. Emma qualifies as Julia's dependent. Since Emma is Julia's daughter, she is related for tax purposes and need not live with Julia to be claimed as Julia's dependent. Therefore, Julia has two dependents.

Page Ref.: I:2-13 and I:2-14

Objective: 2

58) Tony supports the following individuals during the current year: Miranda, his former mother-in-law who lives in her own home and has no gross income; his cousin, Jeff, age 23, who is a full-time student, earns $7,000 during the year, and lives with Tony all year long; and Matt, age 22, who is Tony's brother, is a full-time student living on campus and earns $8,000 during the year. How many dependency exemptions may Tony claim?

A) 0

B) 1

C) 2

D) 3

Answer: C

Explanation: C) Miranda qualifies as Tony's dependent. She is related to him for tax purposes and does not have to live with him. Jeff earns too much gross income (more than the personal exemption amount) and can not qualify as Tony's dependent. Although Matt earns more gross income than the personal exemption amount, he is considered Tony's qualifying child and, therefore, does not have to meet the gross income test. Therefore, Tony can claim two dependents.

Page Ref.: I:2-14; Examples I:2-10 and I:2-11

Objective: 2

59) David's father is retired and receives $14,000 per year in social security benefits. David's father saves $4,000 of the benefits and spends the remaining $10,000 for his support. How much support must David provide for his father to meet the dependent support requirement?

A) $10,000

B) $10,001

C) $14,000

D) $14,001

Answer: B

Explanation: B) The amount that David's father saves is not counted in the support test. Therefore, David need only provide $1 more than his father ($10,000 + $1) to meet the more than 50 percent test.

Page Ref.: I:2-15; Example I:2-13

Objective: 2

60) Which of the following is not considered support for the dependent support test?

A) food

B) clothing

C) rental value of lodging

D) value of services rendered by the taxpayer for the dependent

Answer: D

Explanation: D) Food, clothing, and the rental value of the lodging are all considered support.

Page Ref.: I:2-15

Objective: 2

61) Juanita's mother lives with her. Juanita purchased clothing for her mother costing $1,000 and provided her with a room that Juanita estimates she could have rented for $4,000. Juanita spent $5,000 on groceries she shared with her mother. Juanita also paid $700 for her mother's life insurance coverage. How much of these costs is considered support?

A) $5,000

B) $7,500

C) $10,000

D) $10,700

Answer: B

Explanation: B) $1,000 + $4,000 + .5(5,000) = $7,500. Life insurance premiums are not considered support. Page Ref.: I:2-15; Example I:2-14

Objective: 2

62) Anna is supported entirely by her three sons John, James, and Joseph who provide for her support in the following percentages:

John: 10%, James: 40%, Joseph: 50%

Assuming a multiple support declaration exists, which of the brothers may claim his mother as a dependent?

A) any of the sons

B) James or Joseph

C) Joseph only

D) None of them

Answer: B

Explanation: B) Although no one provides more than 50 percent of Anna's support, a qualifying pool of individuals (John, James, and Joseph) provide over 50 percent of Anna's support. Any one of them who provides more than 10 percent (James or Joseph) may claim Anna assuming a multiple support agreement is filed.

Page Ref.: I:2-17

Objective: 2

63) Blaine Greer lives alone. His support comes from the following sources:

Assuming a multiple support declaration exists, which of the individuals may claim Blaine as a dependent?

A) Ken or Martha

B) Buddy, Ken, or Martha

C) Ken, Martha, or Natalie

D) None of them

Answer: B

Explanation: B) A qualifying pool of individuals (Buddy, Ken, and Martha) provides more than 50 percent of Blaine's support. Natalie is not part of the qualifying pool as she could not otherwise claim Blaine because he is not related to her and does not live in her home. Of the qualifying pool, any individual who provides more than 10 percent of Blaine's support (Buddy, Ken or Martha) may claim Blaine under a multiple support agreement.

Page Ref.: I:2-17; Example I:2-17

Objective: 2

64) The child credit is for taxpayers with dependent children under the age of

A) 14.

B) 17.

C) 19.

D) 24.

Answer: B

Explanation: B) Children must be under age 17 to qualify.

Page Ref.: I:2-19

Objective: 2

65) Steven and Susie Tyler have three dependent children ages 13, 15, and 17. Their modified AGI for 2012 is $108,000. What is the amount of the child credit to which they are entitled?

A) $-0-

B) $1,950

C) $2,000

D) $3,000

Answer: C

Explanation: C) 2 × $1,000 = $2,000. Children age 17 and above do not qualify for the credit.

Page Ref.: I:2-19 and I:2-20

Objective: 2

66) Nate and Nikki have three dependent children ages 12, 15, and 17. Their modified AGI for 2012 is $120,000. What is the amount of the child credit to which they are entitled?

A) $-0-

B) $500

C) $1,500

D) $2,000

Answer: C

Explanation: C) The child credit before the phase out is $2,000 (2 × $1,000); the 17-year old does not qualify. They have excess AGI of $10,000 ($120,000 - $110,000). Their credit should be reduced by 10 ($10,000/$1,000) × $50 = $500. Thus, their child credit is $1,500.

Page Ref.: I:2-19 and I:2-20; Example I:2-22

Objective: 2

67) Ryan and Edith file a joint return for 2012 showing $130,000 of AGI (with no exclusions under Secs. 911, 931, and 933). They have three dependent children ages 7, 9, and 13. What is the amount of their child credit?

A) $0

B) $1,000

C) $2,000

D) $3,000

Answer: C

Explanation: C) The child credit is $1000 per qualifying child for 2012, with a phase-out for AGI exceeding $110,000 on joint returns. $130,000 - $110,000 = $20,000. There are twenty $1,000 increments (or parts thereof) exceeding the $110,000 phase-out floor, so the child credit will be reduced by 20 × $50 = $1,000. Credit before phase-out is 3 children × $1,000 = $3,000. After the phase-out the credit is $2,000 = $3,000 - $1000.

Page Ref.: I:2-19 and I:2-20; Example I:2-22

Objective: 2

68) Paul and Sally file a joint return for 2012 showing $87,000 of AGI (with no exclusions under Secs. 911, 931, and 933). They have three dependent children ages 6, 8, and 13. What is the amount of their child credit?

A) $0

B) $1,000

C) $2,000

D) $3,000

Answer: D

Explanation: D) Three children under the age of 17 and no phase-out. 3 × $1,000 = $3,000.

Page Ref.: I:2-19

Objective: 2

69) Amanda has two dependent children, ages 10 and 12. She earned $15,000 in 2012 from her waitress job. How much of her child credit is refundable?

A) $1,200

B) $1,500

C) $1,800

D) $2,000

Answer: C

Explanation: C) $1,800 = 15% × (15,000 - 3,000)

Page Ref.: I:2-19 and I:2-20; Example I:2-23

Objective: 2

70) You may choose married filing jointly as your filing status if you are married and both you and your spouse agree to file a joint return. Which of the following facts would prevent you from being considered married for filing purposes?

A) You were married for several years, but your divorce became final in December.

B) You are married but living apart until some problems can be solved.

C) Your spouse died during the year but the executor of the estate has agreed to the filing of a joint return.

D) None of the above.

Answer: A

Explanation: A) Marital status is determined as of the last day of the tax year. If the couple is divorced in December, then they are not married for tax purposes and may not file a joint return.

Page Ref.: I:2-21

Objective: 3

71) Tom and Alice were married on December 31 of last year. What is their filing status for last year?

A) They file as single.

B) They file as married joint or married separate.

C) They file as single for half the year and married for the other half.

D) They file as single for 364 days and married for one day.

Answer: B

Explanation: B) Marital status is determined as of the last day of the tax year. If the couple was married on December 31, they are considered married for the entire year and may file either married filing jointly or married filing separately.

Page Ref.: I:2-21

Objective: 3

72) When a spouse dies, the surviving spouse for the year of death

A) may file a married filing jointly return.

B) must file a tax return using the single filing status.

C) must file a tax return using the head of household filing status.

D) may file a married filing jointly return only if the death occurred in the last half of the year.

Answer: A

Explanation: A) In the year of death, a joint return can be filed.

Page Ref.: I:2-22; Example I:2-26

Objective: 3

73) In 2009, Leo's wife died. Leo has two small children, ages 2 and 4, living at home whom he supports entirely. Leo does not remarry and is not claimed as a dependent on another's return during any of this period. In 2010, 2011, and 2012, Leo's most advantageous filing status is, respectively

A) single for all three years.

B) head of household for all three years.

C) surviving spouse, surviving spouse, head of household

D) surviving spouse, surviving spouse, single.

Answer: C

Explanation: C) In the two years following death (2010 and 2011), Leo may file as surviving spouse as long as he has at least one dependent child living in the home during the entire year and he provides over half of the expenses of the home. After the two years following the year of death, Leo qualifies as head of household as he is unmarried and is maintaining a home for a qualifying individual (in this case, his qualifying child).

Page Ref.: I:2-22

Objective: 3

74) Carter dies on January 1, 2011. A joint return election is made in 2011 and Marjorie properly qualifies as a surviving spouse for the two following years. Marjorie has one child that she claims as a dependent for this same period. The number of personal and dependency exemptions allowed Marjorie in 2011 and in 2012 is, respectively

A) 1 and 1.

B) 2 and 2.

C) 3 and 2.

D) 3 and 3.

Answer: C

Explanation: C) Three exemptions for 2011 (joint return) and two for 2012 (surviving spouse).

Page Ref.: I:2-22

Objective: 3

75) Edward, a widower whose wife died in 2009, maintains a household for himself and his daughter who qualifies as his dependent. Edward's most favorable filing status for 2012 is

A) single.

B) surviving spouse.

C) head of household.

D) married filing jointly.

Answer: C

Explanation: C) Surviving spouse status is only available for the two years following the spouse's death, in this case, 2010 and 2011. However, Edward does qualify for head of household in 2012.

Page Ref.: I:2-22

Objective: 3

76) A surviving spouse is not required to

A) be remarried at the end of the year in which the surviving spouse status is claimed.

B) be a U.S. citizen or resident.

C) be qualified to file a joint return in the year of death.

D) have at least one dependent child living at home the entire year and pay over half of the expenses of the home.

Answer: A

Explanation: A) An individual claiming surviving spouse status cannot have remarried.

Page Ref.: I:2-22

Objective: 3

77) Which of the following dependent relatives does not have to live in the same household as the taxpayer who is claiming head of household filing status?

A) uncle

B) brother

C) father

D) nephew

Answer: C

Explanation: C) A taxpayer with a dependent parent qualifies as head of household even if the parent does not live with the taxpayer.

Page Ref.: I:2-23

Objective: 3

78) Sally divorced her husband three years ago and has not remarried. Since the divorce she has maintained her home in which she and her now sixteen-year-old daughter reside. The daughter is a qualified child. Sally signed the dependency exemption over to her ex-spouse. What is Sally's filing status for the current year and how many exemptions may she claim?

A) single and one

B) surviving spouse and one

C) head of household and one

D) head of household and two

Answer: C

Explanation: C) Sally qualifies as head of household for the current year. A taxpayer with a qualifying child satisfies the head of household requirement even if the taxpayer releases the dependency exemption to the child's other parent.

Page Ref.: I:2-23; Example I:2-27

Objective: 3

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应用弹塑性力学习题解答

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可求得。 最终的结果为 已知应力分量为,其特征方程为三次多项式,求。如设法作变换,把该方程变为形式,求以及与的关系。 解求主方向的应力特征方程为 式中:是三个应力不变量,并有公式 代入已知量得 为了使方程变为形式,可令代入,正好项被抵消,并可得关系 代入数据得,, 已知应力分量中,求三个主应力。 解在时容易求得三个应力不变量为, ,特征方程变为 求出三个根,如记,则三个主应力为 记 已知应力分量 ,是材料的屈服极限,求及主应力。 解先求平均应力,再求应力偏张量,, ,,,。由此求得 然后求得,,解出 然后按大小次序排列得到 ,,

已知应力分量中,求三个主应力,以及每个主应力所对应的方向余弦。 解特征方程为记,则其解为,,。对应于的方向余弦,,应满足下列关系 (a) (b) (c) 由(a),(b)式,得,,代入(c)式,得 ,由此求得 对,,代入得 对,,代入得 对,,代入得 当时,证明成立。 解 由,移项之得 证得 第三章习题答案 取为弹性常数,,是用应变不变量表示应力不变量。

解:由,可得, 由,得 物体内部的位移场由坐标的函数给出,为, ,,求点处微单元的应变张量、转动张量和转动矢量。 解:首先求出点的位移梯度张量 将它分解成对称张量和反对称张量之和 转动矢量的分量为 ,, 该点处微单元体的转动角度为 电阻应变计是一种量测物体表面一点沿一定方向相对伸长的装置,同常利用它可以量测得到一点的平面应变状态。如图所示,在一点的3个方向分别粘贴应变片,若测得这3个应变片的相对伸长为,,,,求该点的主应变和主方向。 解:根据式先求出剪应变。考察方向线元的线应变,将,,,,,代入其 中,可得 则主应变有 解得主应变,,。由最大主应变可得上式只有1个方程式独立的,可解得与轴的夹角为 于是有,同理,可解得与轴的夹角为。 物体内部一点的应变张量为 试求:在方向上的正应变。

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4、龋坏组织再矿化法:指的是通过人工配制钙、磷、氟化物的矿化液作用于牙齿,使牙齿病变区组织发生矿物化,也就是使矿化液中的钙、磷、氟化物渗透到牙齿病变区。这种能使病变区组织重新获得矿物质的过程,称为再矿化。龋坏组织再矿化方法适用于初期龋。具体方法是使用人工配制的矿化液含漱。临床上,使用再矿化方法治疗初期龋,可使白垩色缩小,或停止发展。再矿化疗法方法简单,效果好,没有痛苦而且安全。 5、龋坏组织充填法;是治疗龋坏组织最常用的方法。适用于牙齿龋坏后能制作固位洞形的牙齿。利用补牙洞型将充填材料固定在牙齿上,恢复牙齿的缺损和功能,以保持牙齿外形,维护牙列的完整性。 了解龋齿治疗方法,儿童龋齿的预防有哪些 1、孕期保健要做好。多吃蔬菜、水果、茶、牛奶等含有一定量氟化物的食物和饮料,对小儿将来的牙齿发育和减少龋齿发生的机会,都有明显的好处。 2、避免婴幼儿的“奶瓶综合征”。还要纠正吮指等口腔不良习惯。 3、父母应为乳婴儿刷牙。在婴儿乳牙萌出前,父母可用一块长宽各约5厘米正方形的纱布蘸淡盐水,轻轻擦拭,将婴儿的牙龈上的菌斑去除。 4、对新萌出的恒磨牙和前磨牙进行窝沟封闭。

龋齿的治疗(专业研究)

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早期釉质龋、尚未形成龋洞者;②乳前牙邻面浅龋及乳牙骀面广泛性浅龋,1年内将替换者;③静止龋。常用的化学疗法的药物为氟化物(75%氟化钠甘油糊剂,8%氟化亚锡溶液.酸性磷酸氟化钠溶液,含氟凝胶及含氟涂料),硝酸银(10%硝酸银和氨硝酸银)。 操作方法:①用牙钻磨去牙表面的浅龋,暴露病变部位,大面积碟状龋损可磨除边缘脆弱釉质;②清洁牙面.去除牙石和菌斑;③隔湿,吹干牙面;④涂布药物:氟化物,将氟制剂涂于患区,用橡皮杯或棉球反复涂撩牙面1~2分钟。硝酸银。用棉球蘸药涂布患牙区,热空气吹干后,再涂还原剂,重复几次,直至出现黑色或灰白色沉淀。 注意事项:①氟化物有毒勿吞入;②硝酸银腐蚀性大,使用时严格隔湿,防止与软组织接触。 (2)再矿化疗法 用人工的方法使已经脱矿、变软的釉质发生再矿化,恢复硬度,使早期釉质龋终止或消除的方法称再矿化治疗。主要用于光滑面早期釉质龋和龋易感者的防龋。再矿化液主要由钙、磷和氟组成.应用方法主要为含漱法和局部涂擦法。 (3)窝沟封闭 用封闭剂使窝沟与口腔环境隔绝,阻止细菌、食物残擅及其酸性产物等进入窝沟,达到防龋的效果。主要用于窝沟可凝龋和无龋的深沟裂。窝淘封闭剂的主要成分为树脂--双酚A甲基丙烯酸缩水甘油酯,操作与复合树脂修复相同。 2.修复性治疗 除早期釉质龋可用保守方法治疗外,一般说来,龋病都要用修复的方法治疗,

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