6. Taylor, a widower, makes cash gifts to her five married children and their spouses and her seven grandchildren. What is the maximum amount Taylor can give for calendar year 2018 without using her unified transfer credit? a. $120,000 b. $195,000 c. $225,000 d. $255,000 7. Deferring income until a subsequent year is considered tax avoidance? a. True b. False Under the Federal income tax formula for individuals, the determination of adjusted gross income (AGI) precedes that of taxable income (TT)? 8. a. True b. False Once they reach age 65, many taxpayers will switch from itemizing their deductions from AGI and start claiming the standard deduction? 9. a. True b. False 10. Dan and Donna are husband and wife and file separate returns for the year. If Dan itemizes his deductions from AGI, Donna can claim the standard deduction? a. True b. False 11. Kim, a resident of Oregon, supports his parents who are residents of Canada, but citizens of Korea. Kim can claim a dependent tax credit for his parents because he provides greater than 50% of their support? a. True b. False