a. A taxpayer completes $350 of accounting services in December 2016 for a client who pays for the accounting work in January 2017. = 0

b. A taxpayer is in the business of renting computers on a short-term basis. On December 1, 2016, she rents a computer for a $120 rental fee and receives a $300 deposit. The customer returns the computer and is refunded the deposit on December 20, 2016. = ?

c. Same facts as (b) except that the computer is returned on January 5, 2017. = ?

d. On December 18, 2016, a landlord rents an apartment for $415 per month and collects the first and last months' rent up front. It is customary that tenants apply the security deposit to their last month's rent upon moving out. = ?

e. An accountant agrees to perform $325 of tax services for an auto mechanic who has agreed to perform repairs on the car of the accountants wife. The mechanic repairs the car in December 2016 and the accountant starts and completes the tax work in March 2017. =

2016 accountant = ? Mechanic = ???

2017 accountant = ? Mechanic = ???

a. Taxable income of $62,449 that includes a qualified dividend of $560. =?

b. Taxable income of $12,932 that includes a qualified dividend of $322. = $1263

c. Taxable income of $144,290 that includes a qualified dividend of $4,384. = ?

d. Taxable income of $43,297 that includes a qualified dividend of $971. = ?

e. Taxable income of $262,403 that includes a qualified dividend of $12,396. =?