For the "kiddie tax" rule to apply, the child must __________.

1. Have both parents living.
2. Have unearned income of $2,050 or more.
3. Be required to file a return for 2019.
4. Not be a full-time student and have not attained age 23 in the tax year.

All of the following are deductible business expenses EXCEPT:

1. Membership in the local country club.
2. Protective clothing used in a taxpayer's line of work.
3. An entertainer's theatrical costume, if not suitable for everyday wear.
4. Up to $25 of the cost of a business gift to a current or prospective client.