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 8888, 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.