Identify the tax issue or issues suggested by the following situations and state each issue in the form of a question.

Mrs. Newton, who is a self-employed author, paid $3,200 for a new computer system. She uses the system to write her books, and her two children use it for their schoolwork and video games.

Mr. Saul, a real estate broker, just negotiated the sale of a home for a wealthy client. Two days after the sale closed, he received a beautiful leather briefcase from the client with a card reading: In grateful appreciation of your efforts over the past year.

Mr. Dix borrowed $600,000 to purchase 162 acres of undeveloped land and secured the debt with the land. He converted a three-room log cabin on the land to his principal residence. This year, he paid $39,910 interest on the mortgage.

Mr. Oakem, a 66-year-old divorced individual, has two children with his former wife. He recently married a 45-year-old woman with no property of her own. Therefore, Mr. Oakem plans to change his will to provide that when he dies, his fortune will be placed in a trust. His new wife will receive the income for as long as she lives, but she has no direct ownership in the trust property. When she dies, Mr. Oakems two children will inherit everything.