1. In 2021, Ed is 66 and single. If he has itemized deductions of $13,200, he should not claim the standard deduction. True or False

2. Jason and Peg are married and file a joint return. Both are over 65 years of age and Jason is blind. Their standard deduction for 2021 is $27,800. True or False

3. In 2021, a child who has unearned income of $2,200 or less cannot be subject to the kiddie tax. True or False

4. ABC Corporation declared a dividend for taxpayers of record as of December 24, 2020. The dividend checks were mailed on December 31, 2020. Ed, a cash basis shareholder, received the dividend check on January 2, 2021. Ed can delay reporting the income from the dividend until 2021. True or False

5. In all community property states, the income from property that was inherited by a spouse after the marriage is treated as all earned by the spouse who inherited the property. True or False