7. In $ 212(1), the number (1) stands for the a Section number b. Subsection number c. Paragraph designation d. Subparagraph designation. 8. A jury trial is available in the following trial court a. U.S. Tax Court. b. U.S. Court of Federal Claims c. U.S. District Court d. U.S. Circuit Court of Appeals. 9. Which citation refers to a Second Circuit Court of Appeals decision? a. 40 T.C. 1018 b. 159 F.2d 848 (CA-2, 1947). c. 354 F. Supp. 1003 (D.C. GA. 1972). d. 914 F.2d 396 (CA-3, 1990). 10. When searching on an electronic (online) tax service, which approach is more frequently used? a. Internal Revenue Code section approach b. Keyword approach c. Table of contents approach d. Index 11. In terms of the tax formula applicable to individual taxpayers, which of the following statements, if any, is correcl? a. In arriving at taxable income, a taxpayer must choose between the standard deduction and itemized deductions b. In arriving at AGI, personal and dependency exemptions are subtracted from gross income. c. In arriving at taxable income, a taxpayer must choose between the standard deduction and the deduction for qualified business income. d. The tax formula does not apply if a taxpayer elects to claim the standard deduction 12. Which of the following, if any, is a deduction for AGI? a. Contributions to a traditional Individual Retirement Account. b. Child support payments. c. Loss on the sale of a personal residence. d. Medical expenses