Can you please answer these questions:

1. Alex and Lauren married in January 2021. In 2019, before Alex had even met Lauren, he had a large balance due on his federal return. He was unable to pay the full amount by the due date of the return, and he still has an outstanding debt of $8,000. The couple filed a joint return for 2021, but the IRS offset their refund because of Alex's past-due obligation. Lauren is not obligated to pay Alex's debt, and she would like to receive her portion of their tax refund for the current year. As the couple's tax preparer, what advice would you offer?

A. Alex should request a certificate of non-attachment.

b. Alex and Lauren should submit a joint offer in compromise.

C. Lauren should request relief as an injured spouse.

D. Lauren should request relief as an innocent spouse.

2. Michael (33) and Davoya (29) married in April 2021. Isaac (6), Davoya's child from a previous marriage, came to live with them on July 5, 2021. Prior to moving in with Michael and Davoya, Isaac was supported by and lived with his father. Neither Davoya nor Isaac's father have ever signed Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent. Michael and Davoya are:

A. Eligible to claim a personal exemption for Isaac.

B. Eligible to claim Isaac as a qualifying relative.

C.Eligible to claim Isaac as a qualifying child.

D. Not eligible to claim Isaac as a dependent for the purpose of any tax benefit.

3. Interest income from this type of investment is:

A. Federally taxable and must be reported on Form 1040.

B. Nontaxable and does not have to be reported.

C. Not federally taxable but must be reported on Form 1040.

D. Not federally taxable and only reportable on Form 1040 when the amount received exceeds $1,500.

4. Which of the following tax benefits may reduce an individual's tax liability below zero?

A. Adjustments to income.

B. Nonrefundable tax credits

C. Refundable tax credits.

D. Standard or itemized deductions

5. Which of the following is a type of nontaxable income that does not need to be reported on a federal tax return?

A. Interest income from a U.S. Treasury security.

B. Interest income from municipal bonds.

C. Unemployment compensation.

D. Workers' compensation.