and Wanda timely filed their 2014 joint income tax return on April 15,20 the executor of Herb's will transferred all of the estate's assets to Wand deficiency for the 2014 return. The items causing the deficiency be regarding the tax deficiency except Questions-45 Hour Federal 2015. Herb died in March the estate's assets to Wanda. In August 2016, the IRS h 2016, and belong to Herb. All of the following are true Wanda to the extent permittled under Federal transferee lability that her spouse did not report $5,000 of gambling winnings. hs after she filed it and determined that her spouse's unreported several months ostablished that she did not know about, and had no reason to under the innocent spouse relief provisions B. Wanda is relieved of the deficiency C. Herb's estate remains solely liable for the deficiency D. The IRS may collect the deficiency from the extent A. Wanda is solely liable for the deficienoy as the spouse of the deced time Sherry signed e u actually $25,000. Sherry e gambling winnings were know about, the additional $20,000 because of the way her spouse handled the other requirements, what amount of the understated income will qualify for innocent A. $2,500 B. $5,000 C. $10,000 D. $20,000 48. Jeff and Riley were married for 35 years when Riley died in July of 2016. The and 10 years old. Which of the following applies to Jeff regarding filing status? couple have two children who are 6 B. Since Jeff's spouse died during the year, he may be entitled to the special qualifying widower with C. Since Jeffs spouse died during the year, he may be entitled to the special qualifying widower with D. Since Jeffs spouse died during the year, he may be entitled to the special qualifying widower with Jeff can file using any status he wants for the next 3 years dependent child benefits for tax year 2017 and 2018 dependent child benefits for tax year 2016 only dependent child benefits for tax year 2017 only 49. Aidan is unmarried. His mother, for whom he can claim an exemption, lived in an apartment by herself. She died on September 2. The cost of the upkeep of her apartment for the year until her death was $6,000. Aidan and his brother both paid support and their mother had no income. Aidan would qualify to file as head of household if he paid what amount of his mother's support? A. $1,000 B. $1,500 C. $2,000 D. $4,000 Lesson 4 50. The taxpayer is generally allowed one exemption for him or herself. If maried, he or she may be alowed an exemption for his or her spouse if which of the following is true? A. His or her spouse is considered the taxpayer's dependent B. The taxpayer and his or her spouse are filing a joint re C. Another taxpayer is entitled to claim his or her spouse as a dependent turn than $5,000 or her spouse file a separate return and his or her spouse had gross income less 51. Charie and Marianne are both 51. Charlie and Marianne are both over 65. Their adjusted gross income is $100,000. During the year their 35-year- attending college and earned $4,500. Charlie's mother, Elizabeth, no incoe annrsing home for an indefinite period of time to receive Their adustied old single son, Lenny, lived with them while a lived with them until June 1 when she was placed in a nursing of exemptions Charlie and Marianne can claim on their joint returm. was supported solely by Charlie and Marianne. Determine the