30) Selma is married and has two children, ages 7 and 9, who lived with her all year. She and her husband, Butch, have not lived together since October 2020. Selma and Butch will not file a joint return and they are not legally separated. Which filing status can Selma use?

Select one:

a. Single

b. Head of Household

c. Married filing separately

d. None of these

31) If you discover a client has not complied with the tax laws or made an error in or omission from a tax return

Select one:

a. You must notify the IRS immediately of the noncompliance, error, or omission

b. You must refuse to prepare any future tax returns for that client

c. You must notify the client of the consequences of the noncompliance, error, or omission

d. You must prepare an amended return correcting the noncompliance, error, or omission and file it with the IRS on behalf of your client

e. All of these

32) The payments section of Form 1040 includes all of the items below, except

Select one:

a. Income taxes withheld

b. Estimated payments made for the current year

c. Refundable credits

d. Underpayment penalties

33) Property you inherit is treated as

Select one:

a. Long term if you hold it more than one-year

b. Short term if you hold it for less than one year

c. Always short-term

d. Always long term