1. Filing status determines all except which of the following?

A. The applicable standard deduction amount.

b. The appropriate tax rate schedule or tax table.

c. The amount used for the qualifying relative gross income test.

d. The AGI threshold for reductions in certain tax benefits.

2. True or False. If spouses are filing separate returns, both spouses must itemize their deductions even if the itemized deductions are less than the standard deduction for one of the spouses.