2)

3. With regard to the inclusion of social security benefits in gross income, which of the following statements is correct?

A.The social security benefits in excess of modified adjusted gross income are included in gross income.

B.The social security benefits in excess of one half the modified adjusted gross income are included in gross income.

C.Eighty-five percent of the social security benefits is the maximum amount of benefits to be included in gross income.

D.The social security benefits in excess of the modified adjusted gross income over $32,000 are included in gross income.

Which of the following is (are) among the requirements to enable a taxpayer to be classified as a qualifying widow(er)? A dependent has lived with the taxpayer for six months The taxpayer has maintained the cost of the principal residence for six months . Yes Yes B Yes No C. No Yes D. No No