George and Helen have an 18-year-old son, Joshua, who lived with them all year and is a college student. George and Helen provided all the support for Joshua and all the costs of keeping up their home. Joshua worked during the year and received wages of $2,000. He had $140 of federal withholding. The Reeds have a balance due on their return and are unsure what to do. George, Helen, and Joshua are U.S. citizens with valid Social Security numbers. 12. What options do George and Helen have if they are not able to full pay their balance due by the due date of the return?

	A. Wait to file their return until they have the money to pay the full amount owed.

	B. File Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.

	C. Pay as much as they can by the due date of the return and request a payment plan.

	D. Both A and C.

George and Helen have an 18-year-old son, Joshua, who lived with them all year and is a college student. George and Helen provided all the support for Joshua and all the costs of keeping up their home. Joshua worked during the year and received wages of $2,000. He had $140 of federal withholding. The Reeds have a balance due on their return and are unsure what to do. George, Helen, and Joshua are U.S. citizens with valid Social Security numbers. 13. George and Helen ask if their son Joshua should file a tax return for 2018. How should the volunteer respond?

	A. Joshua is exempt from filing because he is a student.

	B. Joshua does not have to file because he is their dependent and they can claim his income on their tax return.

	C. Joshua must file based on the 2018 filing threshold for children and other dependents.

	D. Joshua should file a tax return to claim a refund of his withholding.

14. What is the amount of gambling winnings claimed on Jacob's and Martha's 2018 tax return?

	A. $0

	B. $1,300

	C. $2,000

	D. $2,500

	15. Jacob and Martha can claim $2,000 of qualified education expenses to calculate Daniel's American opportunity credit.

True

False

	16. How much of Martha and Jacob's Social Security is taxable?

	A. $0

	B. $6,851

	C. $7,169

	D. $26,350

	17. The amount of Martha and Jacob's standard deduction is $________. (Do not enter dollar signs, commas, periods, or decimal points in your answer.)