219- All of the following changes in circumstances can affect the amount of the taxpayers actual Premium Tax Credit except:

A. Marriage

B. Divorce

C. Birth or adoption of a child

D. Opting out of advance credit payments

222- Evelyn is 68 years old, her tax filing status is single, her adjusted gross income (AGI) is $16,000, and her nontaxable Social Security benefits are $6,000. When filing her income tax return, Evelyn can claim what amount for the Credit for the Elderly or the Permanently and Totally Disabled?

A. $0

B. $100

C. $250

D. $500

23- Generally, pension and annuity payments are subject to Federal income tax withholding. However, there is no withholding on any part of a distribution that:

A. Is not expected to be includible in the recipient's gross income

B. Is the taxable part of payments from an employer pension annuity

C. Is the taxable part of payments from an endowment

D. Is a payment from an individual retirement arrangement (IRA)

259- For passenger automobiles placed in service in 2021 for which no Section 168(k) additional (bonus) first-year depreciation deduction applies, the depreciation limit under Section 280F(d)(7) is what amount for the first tax year?

A. $9,500

B. $10,200

C. $16,400

D. $20,000