$37)$ Review the following table.$$

W$-2$ $$104800$

Stock Sale L$/$T$$ $$5000$

Qualified Dividends$$ $$3500$

Sales of MM autograph$$ $$8000$

Interest Income$$ $$3500$

AGI$$ $$124800$

Standard Deduction$$ $$24800$

Taxable Income$$ $$100000$

Is this statement correct?

a$)$ Qualified Dividends are taxed at the taxpayers ordinary tax rate

b$)$ The sale of the collectible, which was held for $30$ years, will be subject to the $28\%$ Tax Rate or their ordinary tax rate

$39)$ Is the following scenario correct about federal filing status?

a$)$ An unmarried taxpayer has earned income of $$96$K$.$ The taxpayers single mother does not live with the taxpayer and has no income, so the taxpayer provides $100\%$ of the mothers support. The taxpayer can file as HOH

b$)$ A dependent child has started an odd jobs service over the summer and has earned $$1625$ from multiple customers. The dependent can file as Single

c$)$ A taxpayer and spouse who are in a registered domestic partnership can file as MFJ on their federal return

d$)$ An unmarried taxpayer has a child born in Dec of the current tax year. The taxpayer has an earned income of $$19500.$ The taxpayer can file as Single

e$)$ A taxpayers divorce is not finalized on the last day of the tax year, but they are legally separated. The taxpayer can file as Single

$40)$ Is this item an allowable adjustment to income on the federal US $1040$ for tax year $2022?$

a$)$ Self$-$employed taxpayer who reported a net profit on Schedule C for the year may be able to deduct the cost of their health insurance paid as a deduction to their AGI

b$)$ The taxpayer pays alimony that was executed June $15,2016$