1. Keller is a single individual who in 2017 qualified for a foreign earned income exclusion of $80,000. Keller's 2017 net investment income was $25,000, and Keller's 2017 adjusted gross income prior to the foreign earned income exclusion was $220,000. Given a 3.8% Unearned Income Medicare Contribution Tax rate, what is Keller's 2017 liability for this surtax?

a. $760

b. $0

c. $950

d. $570

2. Walters, an individual, received the following in 2017:

W-2 income ............................................................................ $10,000

Federal tax refund for 2016 .............................................................. 1,250

Scholarship stipend, in return for teaching assistant duties performed ........... 25,000

Cash inheritance from deceased great-uncle ............................................ 5,000

Considering only the above, what is Walters' 2017 gross income?

a. $35,000

b. $36,250

c. $15,000

d. $16,250

3. Parker and his wife Marie would have been filing a joint tax return for 2015; however, Marie died in October of 2015. Parker has not remarried and continues to maintain a home for himself and his two children during 2015, 2016, 2017, and 2018. Which of the following are Parker's filing statuses for 2015, 2016, 2017, and 2018?

__________ 2015 _______________________ 2016 ______________________ 2017 ________________ 2018___________

a. Qualifying widower ...........Married filing joint return ... Qualifying widower ........Head of household

b. Married filing joint return..... Married filing joint return ... Head of household ........Qualifying widower

c. Married filing joint return ....Qualifying widower ..........Qualifying widower .........Head of household

d. Qualifying widower ..........Qualifying widower ...........Head of household .........Qualifying widower