Could someone please help me with these questions regarding taxes:

1. Calvin has always lived in Arizona. He owns a siding company in Arizona and in 2016 he earned $120,000 including $30,000 from a separate and distinct job in California. What amount of his income is taxable in California?

a) $0

b) $10,000

c) $15,000

d) $30,000

2. A Nevada general partnership, with two 50% general partners living in Texas, owns a California apartment which generates $100,000 of net income. Each partner receives what amount of taxable California-source income from the partnership?

a) $0

b) $25,000

c) $50,000

d) $100,000

3.Antonia is a nonresident of California who is under 50 years of age. During the year, she worked temporarily in California. Her California compensation is $1,000, which she reported on Schedule CA (540NR), column E. Her Federal compensation is $10,000. Her allowable IRA deduction on her Federal return is $5,000. Antonias allowable California IRA deduction that she reports on Schedule CA (540NR), column E, is what amount?

a) $0

b) $1,000

c) $2,000

d) $4,000

3. Tony is 29 years old and single. In 2016, he was covered by a retirement plan at work. His salary is $73,500. His modified AGI is $80,000. Tony makes a $5,500 IRA contribution for 2016. What amount of his IRA contribution can Tony deduct on his California tax return?

a) $0

b) $2,500

c) $2,750

d) $5,500

4. Jesse has his retired father-in-law, Vick, living with him and his wife Sue for the past three years and they provide approximately 90% of Vicks support each year. Vick has $2,400 of gross income. Which of the following statements is accurate regarding Vicks dependency status?

a) Vick cannot be claimed as a dependent based on his gross income

b) Vick fails the relationship test and is not a qualifying relative

c) Jesse and Sue only provide 90% of Vicks support and in order to meet the qualifying relative test they must provide 100%

d) Since Vick lives with Jesse and Sue full time, they provide more than half his support, and his income is less than $4,000, he can be claimed as a dependent based on the qualifying relative test

5. Patricia is a 39-year-old single California resident and has a 12-year-old son named Luke. He lives with her during the 9-month school year in California and spends the 3 summer months with his father in Idaho. She provides approximately 75% of his support. Which of the following regarding Lukes dependency status is correct?

a) Patricia must alternate claiming Luke as a dependent with his father

b) Based on Lukes relationship with Patricia, his age, and that he lives with her for more than half the year, she can claim him as a dependent

c) Based on the fact Luke lives with Patricia for only 9 months a year, she cannot claim him as a dependent

d) Since Patricia only provides 75% of Lukes support, she cannot claim him as a dependent

6. A group of business associates comes from out of town to Gregs place of business to hold a substantial business discussion. Greg takes his associates out to dinner the evening before the business discussion and spends $400. What amount can Greg deduct as a cost of business entertainment expense?

a) $0

b) $100

c) $200

d) $300

7. Lucia received $2,000 cash under her employers dependent care plan for 2016. The $2,000 is shown in box 10 of her Form W-2. She incurred $900 of qualified expenses in 2016 for the care of her 3-year-old dependent child. When claiming the Credit for Child and Dependent Care Expenses what amount should she report for dependent care benefits on Line 13 of her Form 3506?

a) $0

b) $900

c) $1,100

d) $2,000

8. Mahulay's daughter attends daycare so that he can work. The daycare expenses total $3,000 for the year. Mahulay paid $3,000 of these expenses, but his mother, the child's grandmother, reimbursed him $3,000 for the payment of these expenses. What amount can Mahulay claim for the California Child and Dependent Care Expenses (CDC) Credit?

a) $0

b) $1,500

c) $2,000

d) $2,500

9. Audrey claimed $2,100 on her Federal tax return for her Child and Dependent Care Expenses Credit. Her Federal AGI was $32,750 and she meets all other requirements. What amount can she claim for the California Child and Dependent Care Expenses (CDC) Credit?

a) $0

b) $700

c) $1,050

d) $1,400

10. Tim rolls over $1,250 from his Archer Medical Savings Account (MSA) to a Health Savings Account (HSA). What amount of the distribution is subject to California income tax?

a) $0

b) $125

c) $625

d) $1,250

11. Charlie is a single filing, California resident. He is renting a studio apartment that is his principal residence since May of 2016. Charlies California adjusted gross income (AGI) is $32,600. He meets all the other requirements. What is his maximum Nonrefundable Renter's Credit for 2016?

a) $0

b) $30

c) $40

d) $60

12. Kristen reduced her Federal mortgage interest deduction by $500 (the amount of her mortgage interest credit from Federal Form 8396 - Mortgage Interest Credit). When completing her California tax return she can increase the California itemized deductions for home mortgage interest by what amount?

a) $0

b) $100

c) $250

d) $500

13. Arthur is a California resident. He was ordered to pay $2,000 in alimony and $3,000 in child support to his former spouse. He meets all the requirements when paying his support. What amount can Arthur take as a deduction for these payments?

a) $0

b) $1,000

c) $2,000

d) $3,000

14. The itemized deductions of taxpayers in high-income brackets will be limited to the lesser of 6% of the excess of adjusted gross income over the threshold amount or 80% of the amount of itemized deductions otherwise allowable for the tax year. For 2016, the California threshold is what amount for a single taxpayer?

a) $159,700

b) $169,700

c) $172,615

d) $182,459

15. Amanda was a Florida resident until March 31, 2016. While a Florida resident, she earned and received wage income of $15,000. On April 1, 2016, she permanently moved to California. While a California resident, she earned and received wage income of $65,000. Amanda is single and had itemized deductions from Florida and California totaling $24,000. What is Amandas California itemized deduction amount?

a) $4,500

b) $5,000

c) $15,000

d) $19,500

16. Sonny won $1,000 from the California State Lottery and $600 from the Nevada State Lottery. What amount can he exclude from taxable income on his California tax return?

a) $0

b) $500

c) $600

d) $1,000

17. Tricia had $100,000 in mortgage debt forgiven through a short sale on her principal residence on her Federal income tax return. Generally, Tricia must include what amount of the discharge of indebtedness from the disposition of her principal residence when completing her Schedule CA for 2016?

a) $0

b) $25,000

c) $50,000

d) $100,000

18. Lana earned $100 interest from a California municipal bond and $30 from an Arizona municipal bond. What amount is taxable income for her California tax return that is not taxable on her Federal return?

a) $0

b) $30

c) $50

d) $100

19. Interest on which of the following obligations are exempt from California tax?

a) Interest received from District of Columbia bonds issues after 1974

b) Bonds issued by the United States

c) Bonds issued by the State of California

d) Both B and C

20. Nora is completing her 2016 California tax return. She was a resident of California for all prior years and has a California capital loss carryover of $1,000. What amount should she enter on her California tax return for the California capital loss carryover?

a) $0

b) $250

c) $500

d) $1,000