In November, $20$x$6,$ married couple, John and Mary Mason, separate. Mary supports their

two children after the separation and pays $100\%$ of the cost of maintaining the home in which

the children live after John moved out in November, $20$x$6.$ The parties remain legally married

as of December $31,206.$ John refuses to file a joint return for $206.$ Which statement is

true regarding Mary's $20$x$6$ Form $1040?$

A Mary may claim abandoned spouse status

B Mary may file as a head of household

C Mary must file as married separate

D Mary may still file a joint return, thereby forcing John to also file jointly

E None of the above

Corp. A purchases and pays $100\%$ of the premium cost for life insurance on all of its

employees. Employee Katie Barton age $42,$ has a policy providing $$90,000$ of coverage.

Assume that Corp. A pays $$810$ actual premium cost for Katie's policy for the year.

Based on the above data, Corp. A will include what amount of additional taxable

income on Katie's W$-2$ for the year?

E None of the above