16. Arthur and Mary Mitchell (ages 64 and 52, respectively) file a joint tax return for the current year. Mary is legally blind. The Mitchells provided over half the support of their two unmarried children (Larry and Tammy) and Mary's mother (Alice Fisher). Larry, Tammy and Alice live with Arthur and Mary. Alice has no gross income. Larry (age 25) is a full-time university student with $4,400 of earned income. Tammy (age 21) is a part-time university student with $3,900 of earned income. The number of total exemptions Arthur and Mary Mitchell can claim on their joint tax return is:

a. 2.

b. 3.

c. 4.

d. 5.

e. None of the above.

17. Which of the following persons do not pass both the age and relationship tests for a qualifying child?

a. The taxpayer's 24-year-old son who is a full-time college student

b. The taxpayer's 17-year-old niece who is a senior in high school

c. The taxpayer's 30-year-old daughter who is permanently and totally disabled

d. None of the above passes both the age and relationship tests for a qualifying child

e. All the above individuals pass both the age and relationship tests for a qualifying child

18. A Married (MFJ) taxpayer has AGI in 2015 of $22,000, consisting only of wages has one child, age 10. The taxpayer's earned income tax credit is:

a. $2,734.

b. $2,540.

c. $4,425.

d. $3,339.

e. it is $_______

19. Which of the following types of gross income can be reported on Form 1040EZ?

a. wages, salaries, tips, taxable scholarship or fellowship grants, dividends, and interest.

b. wages, salaries, tips, taxable scholarship or fellowship grants, interest, and unemployment compensation.

c. wages, salaries, tips, taxable scholarship or fellowship grants, annuities, pensions, and interest.

d. wages, salaries, tips, taxable scholarship or fellowship grants, pensions, and interest.

e. none of the above.

20. Which of the following credits may be carried over to 2016 if not entirely utilized in 2015?

a. Child tax credit

b. Child and dependent care credit

c. Adoption credit

d. Earned income credit

e. None of the above