12. Parents of a child subject to a kiddie tax may elect to include the child's divided and interest income on their own return. To be eligible for the election, certain requirements/procedures must be met. Which of the following is NOT a requirement procedure? A. The income of the parent's must exceed $50,000 B. The gross income of the child must come solely from dividends and interest. C. There can be no withholding or estimated payments, using the child's social security number. D. The parent's must use Form 8814. 13. Which of the following is NOT a filing status for federal income tax purposes? A. Surviving spouse B. Married filing jointly C. Head of household D. Innocent spouse. 14. Sometimes, a group of people collectively provide over one-half of an individual's support, but no one person provides over one-half of the support. In this situation, which IRS tax form must be filed by the taxpayer who claims the individual as a qualifying relative? A. Form 2120. B. Form 1040 C. Form 1120. D. Form 1120S. 15. District Courts must abide by: A. Precedents set by a Court of Federal Claims. B. Precedents set by a Court of Appeals jurisdiction. C. Precedents set by the Tax Court. D. Technical Advice Memoranda (TAMs) issued by the IRS. 16. What is meant by the concept of wherewithal to pay in a tax context? A. It recognizes that if a tax is owed, it must be paid before next year's tax return is filed. B. It recognizes that a taxpayer must be employed to be subject to a tax liability. C. It recognizes the inequity of taxing a transaction when the taxpayer lacks the means (i.e. funds) to pay the tax. D. It recognizes that in times of inflation, it is inequitable to ask taxpayers to pay higher taxes