49 A taxpayer is allowed an additional standard deduction for dependent grandmother who is 7 Tru 50. A person who is widowed on February 1 may qualify to file a joint retum for that year True 51. A surviving spouse who meets certain requirements may file a joint return for the year of death, and be entitled to similar benefits for the fellewing heo years. Tre False 52. If a spouse dies on January 17 and the taxpayer remarries on November 25 of the same year, the taxpayer may elect to file a joint return with the deceased spouse for that tax year. True False 53. Mr. and Mrs. Twig are both under 65 years of age and have no dependents. Their only income for the year was his solary of $15.500 During the year they made only a nominal amount of dabursements of the type that qualify as itemized deductions. What is their standard deduction in a 2021 joint retu a $3,900 b. 25.100 $6,100 d. $8.950 e. None of the above 54. Which of the following is not a requirement to qualify at a surviving spouse? a. Have not remarried b. Have a child or stepchild who qualifies dependent c. Have been entitled to file a joint return with your spouse for the year of death d. Own your home e Husband or wife must have died within the two preceding tax years 55. Which relative does not have to live in the same household as the haxpayer claiming head of household filing status Aunt b. Son e. Granddaughter d. Father e. Brother 56. A self-employed person is subject to the self-employment fax if self-employment taxable income is et leer b $100 $400 c. $400 $1,000 eNene of the above 57. Which of the following is considered to be net earnings from self- employment? Capital gains b. Woges received by an employee eWinning lottery ticket d. Interest income from personal savings account