1) Mary is a 65 widow who has the following sources of income in 2015: Capital gains $4,000, Bank interest $1,000, dividends $14,000; Tax Exempt Interest $5,000 and Social Security Benefits $6,000. How much of her Social Security is subject to taxation in 2015? 

a) $0 b) $1,000 c) $2,000 d) $3,000 

2) Sid's AGI is $10,000. His regular income is $1,000. Sid pays $400 per year for newsletters advising him on tax-free income. How much can Sid deduct as an investment expenses on Sch A. Ln.22 

a) $0 b) $200 c) $400 d) $1,000