11. Cash received by an employee from an employer:

a. Is not included in gross income if it was not earned.

b. Is not taxable unless the payor is legally obligated to make the payment.

c. Must always be included in gross income.

d. May be included in gross income although the payor is not legally obligated to make the payment.

e. None of these

12.Hannah, age 70 and single, is claimed as a dependent by her daughter. During 2019, Hannah had interest income of $2,550 and $850 of earned income from babysitting. Hannahs taxable income is:

a. $700.

b. $900.

c. $2,200.

d. $2,550.

e. None of these

13. Kyle, whose wife died in December 2016, filed a joint tax return for 2016. He did not remarry but has continued to maintain his home in which his two dependent children live. What is Kyles filing status in 2019?

a. Head of household

b. Surviving spouse

c. Single

d. Married filing separately

e. None of these