5. On August 15, Year 3, Jennifer filed her income tax return for Year 2. She reported gross income of $20,000 from her salary but failed to report $6,000 she received as an award. Jennifer believed that the award was not taxable, but it was taxable. What is the last day that the IRS may assess a deficiency or otherwise examine Jennifer's Year 2 income tax return? a. April 15, Year 5 d. April 15, Year 9 b. April 15, Year 6 e. August 15, Year 9 c. August 15, Year 6 6. Zena, a cash basis taxpayer, performed cleaning services during November of the current year. The client paid Zena $500 on December 28. In addition, Zena received $200 as a prepayment for cleaning services that Zena will perform next year. How much gross income should Zena report in the current year from these transactions? a. $0 c. $500 b. $200 d. $700 7. In which of the following situations may taxpayers file as married filing jointly? a. Taxpayers are a same-sex couple who were married during the year. b. Taxpayers were married at the beginning of the year but were legally separated at the end of the year. c. Taxpayers were divorced during the year. d. Taxpayers live together, have children together, but do not hold out as a married couple