3. Mary lives in the United States. Her husband Jose lives in Spain. They see each other one a year for about a month in New York. Jose is a resident of Spain and comes to the United States only to see Mary. Jose does not file a US tax return. What filing status must Mary use assuming she has no children? 4. In 2018, Jane earned $100,000 from consulting services. Prior to receiving the payment, Jane directed the client to pay her son rather than her. Will the request be honored by the IRS upon audit? Explain your answer. n nver has a choice of taking a tax deduction versus taking a tax credit