1. Patricia and Cliff are married but file separate tax returns. Patricia received a salary of $42,000 and Cliff received $15,000 of dividends from a stock portfolio that is his own separate property.

a.	If Patricia and Cliff live in a common law state, what income should Patricia show on her separate return?
	Salary
	Dividends 2. Natasha is a self-employed private language tutor. In 2015, she obtained her teaching credentials, hoping to receive a job as a seventh grade public school English teacher. She had the following education expenses for the year: Tuition to finish her credentials program $5,000 Review course for the Teacher Certification Exam 1,000 Natasha also attended a seminar in Washington, D.C., titled The Motivated Student. Her expenses for the trip are as follows: Fee for the course $ 700 Airplane ticket 500 Hotel 1,000 Meals 300 Total $ 2,500 Determine how much of the above expenses are deductible on her Schedule C. 1. Acme Corporation had the following expenses: 1. 1,000 pads of paper embossed with the company logo to hand out at the Big Time Convention $ 750 2. Display racks to use at the convention center $ 200 3. An all-expense vacation for Susies 25 years of service award $2,500 4. A golden cone to recognize Waynes on the job safety record $ 300 Acme has a qualified plan for the job awards. Calculate Acmes total deductions for the above expenses.