39-Carolina is a single filing California taxpayer. In 2021 her Federal adjusted gross income (AGI) was $214,000. For 2021, what is the amount of her California exemption credit?

A. $102

B. $123

C. $129

D. $258

40-In California, living together for what amount of time creates a common law marriage?

A. 5 years

B. 7 years

C. 10 years

D. California does not recognize common law marriage

62-Interest on which of the following obligations are exempt from California tax?

A. Interest received from District of Columbia bonds issues after 1974

B. Bonds issued by the United States

C. Bonds issued by the State of California

D. Both B and C

72- On November 3, 2020, California voters approved Proposition 22, an initiative backed by Uber, Lyft, and Door Dash that legally designates drivers for app-based ride-hailing and delivery apps as which of the following?

A. Part-time employees

B. Full-time employees

C. Independent contractors

D. Temporary employees

85- In 2021, California conforms to which of the following Federal tax law provisions?

A. An above-the-line deduction up to $600 for charitable cash contributions to specified charitable organizations

B. The limit for charitable contributions to 100% of a taxpayers Federal adjusted gross income (AGI)

C. The deduction for medical and dental expenses that exceed 7.5% of Federal adjusted gross income (AGI)

D. The above-the-line deduction for certain expenses of elementary and secondary school teachers

108-Nancy is a California resident who is filing her taxes as a head of household. Her alternative minimum taxable (AMT) income for 2021 is $179,000. What is her maximum alternative minimum tax (AMT) exemption amount?

A. $45,895

B. $63,481

C. $78,070

D. $91,793