based on tax law and not what you would/would not do personally. A, Alan boards a plane and finds an envelope with five $100 in a birthday card in the pocket of the set in from of him. There is no name or address on the card. He tells a flight attendant and they answer him that if it is reported, the cleaning crew will be in trouble so please keep it to yourself. B. Betty is cleaning out some old items in the garage and finds $200 in one of Alan's gym bags from his college years. C. Betty's Aunt Mary died in December 2008. In 2009 MetLife contacted Betty and advised her that she was named beneficiary of Mary's $100,000 life insurance policies. Betty gets all the claim forms into MetLife and MetLife send her a check February 1, 2010 for the face amount of the policy plus $3,285 of interest. D. Aunt Mary had $15,000 in a bank checking account that paid no interest. Betty was named beneficiary of the account and January 3, 2010 the bank mailed Betty a check for $15,000. E In 2008 Betty put money in a five year CD at 4.5%. If she takes the money out before maturity in 2013 the interest rate is reduced to 1.25%. According to the bank's computation the 2010 interest was $523 but Betty could not withdraw it without losing significant interest. F. Alan had 1,000 shares of ABC stock. On July 1, 2010 ABC issued a 1 for 10 stock dividend and Alan received a certificate for 100 additional shares of ABC. On July 1 ABC was selling at $12 per share. G. Alan found an old US Series EE bond issued in 1997. He had forgotten he owned it. Alan looked up the value charts for Series EE bands and found it was worth $108 on December 31, 2009 and 114.50 on December 31, 2010. The bond was put in a desk draw and is still there. H. Their 19 year old daughter, Clair is very good at math. She tutors neighborhood high school students for the regents exam. Her fee is $12 an hour and she worked 200 hours in 2010. She gave half her earnings, $1,200 to her mother and kept the other half for herself. I. To help them manage their money, Alan and Betty keep all their finances separately. Each maintains a bank account where they deposit their paychecks and each pay certain household expenses. To help balance things, Alan give Betty a check for $800 every Monday. J. Since Alan and Betty do not mix their funds, can they file their 1040s as single