19. In 2006, Landlord leased a building to Tenant for a period of 15 years at a monthly rental of $1,000 (beginning on July 1, 2006) with no option to renew. At that time, the building had a remaining estimated useful life of 20 years. Prior to taking possession of the building on July 1, 2006, Tenant made improvements at a cost of $18,000. The improvements had an estimated useful life of 20 years at the commencement of the lease period. The lease expired on June 30, 2021, at which point the improvements had a fair market value of $2,000. What total amount should Landlord include in his/her gross income for 2021? Assume that all rental payments were made on the first day of each month for all months. $ 5,000 A B 8,000 C 12,000 D 24,000 E None of the above 20. Taxpayer Bob Baker, single and age 46, reports adjusted gross income of $175,000 for 2021. During 2021, Bob redeems several Series EE U.S. savings bonds, receiving $18,000 of principal and $2,000 of interest income. Assuming that Bob has $18,000 of qualifying higher education expenses, how much of the $2,000 of interest income may he exclude on his 2021 federal income tax return? A B $ 200 1,800 0 C D 2,000 E None of the above