6. The Greens are filing jointly with modified AGI of $86,000. During the tax year, they paid $9,500 in qualified education expense for their son, Erics, first year of college. They have no education expenses for themselves. What would be the Greens maximum allowable education credit?

a)$ 0 b) $1,500 c) $1,900 d) $2,500

7. The Grays son, Joel, graduated and received his bachelors degree in June 2018. In 2018, Joel turned age 24 and provided more than half of his support. The Grays file jointly with modified AGI of $116,000. Joel has modified AGI of $26,000. Who can claim a tax credit for education expenses paid by Joel during 2018?

a) Only the Grays can claim the Lifetime Learning Credit or the American Opportunity Credit (if Joel qualifies), whichever is more beneficial. b) Only Joel can claim the Lifetime Learning Credit or the American Opportunity Credit (if he qualifies), whichever is more beneficial. c) Either the Grays or Joel (but not both) can claim an education tax credit. d) Neither the Grays nor Joel can claim an education tax credit.

8. Junie Jones, a tax preparer, explains to Scott that the foreign income taxes he paid may be claimed in which of following ways on his 2018 tax return?

a) Only reported on Schedule 3 (Form 1040), line 48 b) Only reported on Schedule A as Other taxes if he can itemize deductions c) Both on Schedule 3 (Form 1040), line 48 and on Schedule A as Other taxes if he itemizes deductions d) Either on Schedule 3 (Form 1040), line 48 or on Schedule A as Other taxes if he itemizes deductions

32. Tom is a retired railroad worker and receives both Tier I and Tier II Railroad Retirement benefits. His Tier I Railroad Retirement benefits are reported on Form RRB-1099. Where should Tom report his Tier I benefit?

    a) They are not taxable. b) Form 1040, line 4a and b. c) Schedule 1 (Form 1040), line 21. d) Form 1040, line 5a and 5b