178. A taxpayer may be eligible to claim a foreign tax credit on taxes paid to a foreign country on income that is: Taxed only on the U.S. return Taxed by a foreign country and the U.S. Taxed only by a foreign country Nontaxable to the foreign country and the U.S. None of these 179. All the following are examples of non-taxable income, except: Proceeds received as beneficiary of a life insurance contract due to the death of the insured Income from illegal activities Shares of stock received as an inheritance Cash received as a gift All of these are non-taxable None of these 180. A taxpayer may be able to deduct a portion of his or her cost of personal vehicle registration if: Part of the fee is based on the value of the vehicle The amount is a percentage of the taxpayer's income The amount does not increase or decrease from year to year The fee is paid to a court as a fine None of these