1.Mary is single and has no dependents. She sold some stock and had a long-term capital gain of $3,500. Her taxable income for 2019 is $34,500. What is the maximum tax rate for her capital gain? a) 0% b) 20% c) 15% d) 28%

2. Jack, a tax preparer, had a client who was unable to return to the tax office in a timely manner to review and sign his tax return, which Jack had prepared. Because Jack did not want his clients return to be late, he went ahead and signed the return as the taxpayer and transmitted the return to the IRS. Was Jacks action ethically acceptable? a) Yes, his action was acceptable under the circumstances. b) His action was partially acceptable under the circumstances, but not defensible. c) No, his action was completely unacceptable. d) His action was not ethically responsible, but he cannot be penalized.

3. While preparing Rudys return with Rudy sitting on the other side of the desk, Jack, the paid preparer, received a phone call from another client, Luke Styles, whose return he had prepared yesterday. Luke had forgotten the amount of his refund and wanted that information. Jack said, No problem, Mr. Styles opened Lukes folder and answered, Your refund is $2,500. Was Jacks action ethically acceptable? a) Yes, his action was acceptable under the circumstances. b) No, his action was completely unacceptable. c) His action was partially acceptable under the circumstances. d) His action was not ethically responsible, but he cannot be penalized.