1. (1pt for each correct response) Please check the appropriate box to explain how you would report each of the following items.

Academic scholarship paid to cover your tuition at the University of Utah (no services 5. are required to be performed) 16. incurred in renting your personal residence to an unrelated person while you are out of the country on business 7. Two tickets to a Jazz game you won for being the lucky 13a caller on KUAzz radio. 18. $20 you paid to the babysitter to watch your kids while you went to a movie with your wife (treatment on your return) 19. Unemployment compensation you received while out of work for 6 months 20. Dividends you received from the corporation in which you own a 75% interest 21. You received $8 in interest on your bank checking account, but the bank failed to send you the annual report (Form 1099) 22. Alimony received by a divorced man treatment on his return 23. Salary earned by a U.S. citizen while working in Argentina. 24. When your house was repossessed by the Bank you owed $90,000. The bank kept the $85,000 they received when the house was sold to an unrelated person and decided not to sue you for the $5,000 shortfall 25. Your employer provides free coffee to any employee who wants to drink it. 26. Your employer reimburses you s210 every month toward the bus pass you use to get to work. 27. Salary paid by the Russian government to a computer hacker who is a citizen of Russia but visited the United States for 3 weeks to testify before a congressional committee in an attempt to verify wire taping at Trump Tower. 28. You work for Microsoft. The Company allows you to buy any Microsoft computer software for home use at 10% off ofthe market price, as long as the resulting price does not fall below Manufacturing costs Income NOT SUBJECT EXCLUSION TO US FROM INCOME GROSS TAX INCOME Expense INCLUDED DEDUCTION DEDUCTION FROM IN GROSS BEFORE INCOME AGI AGI IS NOT DEDUCTIBLE