7. The TP files Form 4868 on February 1, 2023 to extend the due date for filing his 2022 Federal income tax return and pays $4,300. The appropriate place to enter this amount is on: a. Form 4868, Line 7, and Schedule 3, Line 1. b. Form 4868, Line 7, and Schedule 3, Line 10. c. Form 4868, Line 5, and Schedule 3, Line 1. d. Form 4868, Line 5, and Schedule 3, Line 10.

8. If the facts in question 4 above changed to the following: the filing status is married filing jointly; one spouse is 66 and the other is 63. Also, you should note that the additional charitable deduction that was permitted by COVID legislation is not available for 2022. The amount on Form 1040, Line 12 should be: a. $27,300 b. $26,750. c. $25,900. d. $26,450