20 . What is the total net amount of capital gain or loss shown on Schedule D Capital Gains and Losses ? a $450 loss b. $638 gain C $743 gain d . $1 088 gain 21 . What is the combined age used to calculate the taxable portion of the pension using the Simplified Method ? 22 . Is Matthew's Social Security income taxable a . Yes , a portion of the Social Security income is taxable b . Yes , all of the Social Security income is taxable C . No because their total income is less than $32 000 d . No , Social Security benefits are never taxable 23 . The Donnellys want to split their refund between savings and checking accounts How is this accomplished , if possible ? a . Complete Form 8983 , Allocation of Refund (Including Savings Bond Purchases ) b . Splitting a refund is not possible C . This can only be accomplished if filing a paper return d . The Donnellys do not have an overpayment on their return 24 . What is the total income tax withholding on the tax return ? $