Bra received a statement reporting $1,555 of interest income from a bank account he has in Canada. Select one: a. He must file an FBAR since his interest income exceeds $1,500. b. He is not required to complete Schedule B, Part III since his foreign income is less than $10,000. c. He is not required to file an FBAR since his interest income does not exceed $10,000. d. He is required to complete Schedule B, Part III since he has a financial interest over a foreign financial account. A section 179 election: Select one: a. Must be made by attaching an election statement to Form 1040. b. Can be made at any time during the assets MACRS recovery period. c. Is not allowed for off-the-shelf computer software. d. May be made for personal property used in a residential rental activity, if such personal property was placed in service after 2017. e. None of the these. In the case of a charitable contribution of property (i.e., a non-cash contribution), in general: Select one: a. The allowable deduction is the fair market value (FMV) of the property on the date of the contribution. b. If you claim a deduction of more than $500, you must complete a Form 8283 and attach it to your return. c. If you claim a deduction of more than $5,000, you must obtain a qualified appraisal of the propertys value. d. The FMV of donated used clothing is far less than its original cost. e. All of these.