Indicate what filing status Roberta will qualify for and why? What is Form 8332? Who files it? What are the tax consequences of Roberta's inheritance? Life insurance proceeds? Gift from aunt? Indicate the section of the tax code that warrants your answer. What is the amount of the 2018 Gift and Estate Limit for an individual? How will the Amber stock transaction be characterized for taxation? Falcon stock? Show the specific calculations for the tax indicated on line 11a. Indicate what filing status Roberta will qualify for and why? What is Form 8332? Who files it? What are the tax consequences of Roberta's inheritance? Life insurance proceeds? Gift from aunt? Indicate the section of the tax code that warrants your answer. What is the amount of the 2018 Gift and Estate Limit for an individual? How will the Amber stock transaction be characterized for taxation? Falcon stock? Show the specific calculations for the tax indicated on line 11a