1. There is no personal and dependency exemption allowed in 2020.

2. Use this attached tax bracket information for your calculation. Surviving Spouse use the same table with Married Individuals filing joint returns.

2020 Federal Income Tax Brackets and Rates for Single Filers, Married Couples Filing Jointly, and Heads of Households

Rate	For Single Individuals	For Married Individuals Filing Joint Returns	For Heads of Households
Source: Internal Revenue Service
10%	Up to $9,875	Up to $19,750	Up to $14,100
12%	$9,876 to $40,125	$19,751 to $80,250	$14,101 to $53,700
22%	$40,126 to $85,525	$80,251 to $171,050	$53,701 to $85,500
24%	$85,526 to $163,300	$171,051 to $326,600	$85,501 to $163,300
32%	$163,301 to $207,350	$326,601 to $414,700	$163,301 to $207,350
35%	$207,351 to $518,400	$414,701 to $622,050	$207,351 to $518,400
37%	$518,401 or more	$622,051 or more	$518,401 or more

11. Determine the taxpayers gross income for tax purposes in each of the following situations.

(Olga owned vacant lot that was zoned for residential housing. She spent $900 in attorney fees to get the property rezoned as commercial. The propertys value increased by $10,000 as a result of the rezoning.)

12. Determine Amos Seagulls gross income in each of the following cases:

(In the current year, Seagull Corporation purchased an automobile for $25,000. The company was to receive a $1,500 rebate from the manufacturer. However, the corporation directed that the rebate be paid to Amos, the corporations sole shareholder.)

13. Determine Amos Seagulls gross income in each of the following cases:

(Amos sold his corporation. In addition to the selling price of the stock, he received $50,000 for a covenant not to compete-an agreement that he will not compete with his former business for five years)

please answer this within half hour please answer all this questions thankyou please