26. John is a dependent of Mary and Tom Smith. John's only income for 2015 is $5,650 of taxable wages and $640 of taxable interest on a savings account. John's 2015 taxable income is:

a. $0.

b. $940.

c. $590.

d. $340.

e. None of the above it is $________

27. A couple, ages 50 and 52, files a joint return for 2015. The couple claims their son as a dependent. The wife is legally blind. For purposes of the requirement to file a tax return, the gross income threshold for the couple is ____________.

28. The 2015 standard deduction for a dependent with $3,000 of earned income and $4,000 of interest income is $___________.

29. The maximum child and dependent care credit who paid $4,000 for child care on Form 2441 that a single parent with one qualifying child can claim is:

a. $1,000.

b. $600.

c. $1,050.

d. $1,400.

e. $4,000.

f. None of the above

30. The maximum child and dependent care expense that can be deducted that a single parent with four children can claim on Form 2441 is ______________

31. Employees who work for two employers may have too much in OASDI taxes withheld from their gross wages. To have too much in OASDI taxes withheld from their pay in 2015, employees gross wages would have to exceed:

a. $127,200.

b. $118,000.

c. $118,500.

d. $112,000.

e. none of the above, it is $_________