131-If the taxpayer uses a dwelling unit as a home and he or she rents it less than 15 days during the year, its primary function is not considered to be a rental. Any expenses related to the home, such as mortgage interest, property taxes, and any qualified casualty loss, will be reported as normally allowed on which of the following schedules?

A. Schedule 1

B. Schedule A

C. Schedule E

D. Schedule SE

132-A taxpayer generally must include in his or her gross income all amounts he or she receives as rent. Rental income is any payment he or she receives for the use or occupation of property. In addition to amounts the taxpayer receives as normal rent payments, there are other amounts that may be rental income and must be reported on his or her tax return. These amounts include all of the following except:

A. Security deposits

B. Utilities required to be paid by the tenant under the terms of the lease

C. Advance rent

D. Payment for canceling a lease

138- For which of the following reasons may a taxpayer deduct charges for local benefits as a rental expense?

A. Charges for putting in streets

B. Charges for putting in sidewalks

C. Charges for putting in water or sewer systems

D. Local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits

140- A taxpayer should keep adequate records to prove his or her expenses or have sufficient evidence that will support his or her own statement. This documentary evidence ordinarily will be considered adequate if it shows all of the following except:

A. The amount of the expense

B. The date

C. The place

D. The method of payment