4t]. W'bich of the following statements is correct? a. Estates and trusts are allowed apersonal exemption of P5 DILDDD if the executor or trustee is married. b. The income tax rates for corporate taxpayers applyr to taxable estates and trusts. The taxable year of estates and trusts may be calendar or scal year d. For atrust to be taxable, it must be irrevocable, both as to corpus (principal) and income F" 41. Which of the following statements is not correct?r a. Tax burdens shall neither be imposed nor presumed to be imposed beyond what the statute expressly and clearly states because tax statutes should be construed strictly against the government. b. Tax exemptions, tax amnesty tax condonations and their equivalent provisions are not presumed and, when granted are strictly construed against the taxpayer because such provisions are highly disfavored by the government. c. Exemptions from taxation are highly disfavored in law and he who claims tax exemption must be able to justi' his claim or right. d. The House of Representatives has the duty and the exclusive power of constructing and interpreting tax laws. 42. The following are taxed at a nal rate of 20% except: a. Cash or property dividend payment by a domestic corporation to a NRAETE b. Share of a NRAETB in the distributable after-tax net income of a business partnership where he is a partner, or share in the aftertax net income of an association or joint venture taxable as a corporation of which he is a member c. Royalty payments {except royalties on books, literary works and musical compositions) to citizens, RAs, andNRAETB, and prizes exceeding Pl, paid to the same persons d. Interest and other payments upon taxfree covenant bonds, mortgages, deeds of trust, or other obligations under Section 5? (C) of the Tax Code