Jennifer was divorced from her husband in 2014 and has not remarried.

Jennifer provided the entire cost of maintaining the household and over half of the support for her children, Carla and Ollie, in 2019.

Jennifer claimed earned income credit (EIC) for Ollie and Carla in 2016, but they lived with their father for 8 months that year. Jennifer received a letter from Internal Revenue Service disallowing EIC for tax years 2017 and 2018.

Jennifer is a full-time kindergarten teacher and spent $350 to buy books and supplies for her class.

Ollie attended daycare while Jennifer worked. Jennifer paid $2,500 for daycare.

In August 2019, Jennifer's daughter, Carla, enrolled in college to pursue a bachelor's degree. She had no previous post-secondary education. Yuma College is a qualified educational institution. Tuition: +$7,200; Scholarship Payment: ($4,200); Meal Plan: +$320; Parking Pass: +$75; Campus Bookstore Charge: +$650

Carla does not have a felony drug conviction.

Jennifer brought a Form 1098-T and an account statement from the college. Carla's purchases at the college bookstore were for course-related books.

The terms of Carla's scholarship require that it be used to pay for tuition.

Jennifer received a Form 1099-C for canceled credit card debt. Using the insolvency determination worksheet in Publication 4012, Jennifer determined the value of her assets exceeded her liabilities and that she was solvent at the time the credit card debt was canceled.

Jennifer purchased her own health insurance through the Marketplace. She received Form 1095-A. Carla and Ollie were on their father's health insurance plan through his employer all year.

1. How do Jennifer's educator expenses affect her tax return?

a. Jennifer can claim these expenses as a miscellaneous itemized deduction on her Schedule A.

b. These expenses do not affect her tax return.

c. $250 is deducted as an adjustment to income on Form 1040, Schedule 1.

d. Jennifer is entitled to deduct the full $350 as an adjustment to income on Form 1040, Schedule 1.

1. What is the amount of Jennifer's child and dependent care credit shown on Form 2441, Child and Dependent Care Expenses?

a. $0

b. $525

c. $650

d. $2,500

1. The total amount of qualified education expenses used in the calculation of Jennifer's 2019 American opportunity credit is:

a. $3,000

b. $3,650

c. $3,970

d. $4,000

1. . How does the Form 1095-A, Health Insurance Marketplace Statement, affect Jennifer's tax return?

a. Jennifer can claim an affordability exemption.

b. Jennifer must pay an individual shared responsibility payment.

c. It does not affect the tax return.

d. Jennifer must file Form 8962, Premium Tax Credit (PTC), to reconcile the advanced premium tax credit.