146.A qualified domestic relations order (QDRO) is a judgment, decree or order for a retirement plan to pay all of the following to a spouse except: A. Child support B. Alimony C. Home mortgage D. Marital property rights Question 145 If the taxpayers annuity starting date is after 1986, the total amount of annuity income that he or she can exclude over the years as a recovery of the cost cannot exceed his or her total cost. Any unrecovered cost at the taxpayers (or the last annuitant's) death is allowed as which of the following on the final return of the decedent? A. Tax credit B. Exclusion C. Itemized deduction D. Personal exemption Question 144 Alecs annuity starting date is after 1986, and he excludes $100 a month ($1,200 a year) under the Simplified Method. The total cost of his annuity is $12,000. His exclusion ends when he has recovered his cost tax free after how many months? A. 100 months B. 120 months C. 150 months D. 240 months Question 142 If a resident of the United States receives Social Security from Canada, it will only be taxable in the United States as if it was being received as which of the following? A. Interest B. Dividends C. U.S. Social Security D. Annuity