1. Jessica wins $1,000 on slots at the casino, only to gamble away $600 of it on the way out of there. Consequently, for adjusted gross income, Jessica includes how much gambling winnings?

a. $0

b. $1,000

c. $600

d. $400

e. Some other amount

2. Which is more advantageous to claim on your tax return?

a. Qualifying child

b. Qualifying relative

c. Both of them are the same