$$

$23.$ SALT is a term used in taxation which refers to certain deductions "FOR AGI."

$24.$ A Preparer Tax Identification Number $($PTIN$)$ in your text.

$25.$ A taxpayer undergoing bankruptcy who receives a drome. can exclude the debt reduetic

$26.$ You can't wait for this test to be over.

$27.$ A long term asset is one that is held for longer than one year.

Matching: $2$ points each $12=24$ points. ALLOCATE $18$ MINUTES FOR THIS SECTION. at all.

a$.3$ years from April $15,2022$

b$.3$ years from date return is filed

c$.6$ years from later of due date or date return is filed

d$.7$ years from later of due date or date return is filed

e$.$ Ne Statute of Limitations

$28.2021$ tax return is filed May $1,2022$; what is the statute limitations

$29.$ No tax return is filed; what is the statute limitations statute of limitations

Match the statements that relate to each other. Note: Each choice may be used more than once.

a$.$ Available to a $70-$year$-$old taxpayer who does not itemize

b$.$ Applicable rate could be as low as $0\%$

c$.10\%$

d$.35\%$

e$.37\%$

$31.$ The highest income tax rate applicable to a taxpayer

$32.$ Additional standard deduction

$33.$ Long$-$term capital gains rate