[1] Which of the following is not considered part of keeping up a home for purposes of

determining head-of-household filing status?

A. Real estate taxes.

B. Allowance for depreciation. C. Rent.

D. Food eaten in the home.

[2] Ms. N, who is married, wants to file as a single person for the current year. Which of the following will prevent her from filing as a single person?

A. Her spouse lived in her home for the final 6 months of the current year.

B. She and her husband did not commingle funds for support purposes.

C. She paid more than half the cost of keeping up her home for the tax year.

D. Her home was, for more than 6 months of the year, the principal home of her son whom she can claim as a dependent.