54. Which of the following is not a requirement to qualify as a surviving spouse? a. Have not remarried b. Have a child or stepchild who qualifies as a dependent c. Have been entitled to file a joint return with your spouse for the year of death d. Own your home 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 taxpayer claiming head of household filling statur? a. Aunt b. Son c. Granddaughter d. Father e Brother 56. A self-employed person is subject to the self-employment tax if self-employment taxable income is at least $100 b. $400 c $600 d. $1,000 e. None of the above 57. Which of the following is considered to be net earnings from self- employment? a Capital gains b. Wages received by an employee c. Winning lottery ticket d. Interest income from personal savings account e. None of the above 58. The primary distinction between deductions for AGI and deductions from AGI is that the latter are primarily a. nonbusiness deductions b. business deductions c. standard deductions d. None of the above. 59. Dr. Yomo, a cash basis taxpayer, received a check for $250 after banking hours on December 30, 2021, from a patient. Since Dr. Yomo could not deposit the check in his business checking account until January 2, 2022, the fee of $250 is not included in his income for 2021 True False 60. Compensation for damages to a person's character or for personal injury or illness is taxable True False 61. Paul Penn, a cash basis taxpayer, received a desk in exchange for bookkeeping services. He should report the fair market value of the desk as income. True False 62. An amount called a security deposit which is to be used as a final payment of rent should not be included in rental income in the year received, but should be included in income in the year the lease expires. True False