1.Eve, a single taxpayer, earned $120,000 in 2021 as an accounting consultant. She has no other income besides a $25,000 net capital gain. What is her taxable income (without considering self-employment tax)? a. $132,450 b. $108,450 c. $105,960 d. $110,960 e. None of the answers provided is correct.

2. Nick is married to Amy at the beginning of 20X1 and had a 20-year-old dependent daughter at that time. During 20X1, Amy dies. Nick does not remarry in 20X2 or 20X3. His daughter earns $1,000 in 20X2 and $5,000 in 20X3 while attending school part-time in both years and is supported by Nick. What is Nick's filing status for 20X1, 20X2 and 20X3, respectively? (Tip: use current year income limits as you consider this question.) a. Married filing joint, surviving spouse, head of household b. Married filing joint, single, single c. Married filing separate, surviving spouse, single d. Married filing joint, head of household, single e. None of the answers provided is correct.