21. A taxpayer pays his ex-wife a total of $30,000 during the year. The divorce papers require that the taxpayer pay his ex-wife $20,000 for alimony and $13,000 for child support. The ex-wife must report ____________ in gross income on her tax return.

22. Normally, a taxpayer receiving interest income of $10 or more receives a Form ____________ from the payer.

23. Normally, a taxpayer receiving wages from working at a restaurant who had gross income of $100 or more receives a Form ____________ from the restaurant-payer at the end of the year which he/she uses to prepare his/her 1040EZ.

24. Fred and Sharon Miner (ages 66 and 64, respectively) file a joint tax return and claim the standard deduction. Sharon is legally blind; Fred's vision is perfect. The Miners fully support Arthur, their 45-year-old unmarried son. Arthur's gross income for the current year is $1,000. The amount that the Miners may claim as a standard deduction for 2015 is:

a. $13,800.

b. $12,600.

c. $15,000.

d. $14,600.

e. None of the above. It is____________

25. A taxpayer with AGI of $80,000 claims two exemptions and files as single in 2015. Assuming the taxpayer uses the standard deduction, is 40-years-old, and has good eyesight, the taxpayer's taxable income is:

a. $66,300.

b. $72,260.

c. $66,700.

d. $63,650.

e. $65,100.