1. A 42-year-old unmarried taxpayer has two sources of income: taxable wages and interest income of $59,000 and $6,300, respectively. If the taxpayer contributes to her 401(k) plan at work, what is the maximum amount that the taxpayer can both contribute (and be able to deduct) to her traditional IRA for 2018?

		$1,265
		$4,235
		$3,685
		$5,500
		$0

2. Married taxpayers must file a joint return to claim the student loan interest deduction.

True

False

3. The annual exclusion for a qualified educational assistance program cannot exceed $____________.