13. In 2021. Nai-Yu had the following transactions Salary Short-term capital gain from a stock investment Moving expense to change jobs Receipt of repayment of $20.000 loan she made to her sister in 2015 (includes no interest) State income taxes $90,000 4,000 (11.000) 20.000 (5,000) Nai-Yu's AGlis a. $103.000 b. 598,000 c. $94.000 d. $83,000 14. Evan and Eileen Carter are married and file a joint return for 2021. Both are under 65 years of age. They provide more than half of the support of their daughter, Pamela (age 25), who is a full-time medical student. Pamela receives a $5.000 scholarship covering her tuition at college. Evan and Eileen furnish all of the support of Belinda (Evan's grandmother). who is age 80 and lives in a nursing home. They also support Peggy (age 66), who is a friend of the family and lives with them. How many dependents may the Carters claim? a. None b. One c. TWO d. Three 15. Which of the following taxpayers may file as a head of household in 2021? Marco provides all of the support for his mother, Sienna, who lives by herself in an apartment in Fort Lauderdale. Marco pays the rent and other expenses for the apartment and properly claims his mother as a dependent Tammy provides over one-half the support for her 18-year old brother, Dan. He carned $4,500 in 2021 working at a fast-food restaurant and is saving his money to attend college in 2022. Dan lives in Tammy's home. Juan's spouse left him late in December of 2020. No legal action was taken and Juan has not heard from his spouse in 2021. Juan supported his 6-year-old son, who lived with him throughout 2021. . a. Marco only b. Tammy only c. Marco and Juan only d. Marco, Tammy, and Juan 16. During the year, Kim sold the following assets: business auto for a $1.000 loss, stock investment for a $1.000 loss, and pleasure yacht for a $1,000 loss. Presuming adequate income, how much of these losses may Kim claim? a. SO, b. $1,000 c. $2,000 d. $3.000