kindly verify if the following is true or false

24. 25. 26. 27. 28. 29. 30. 31. 32. 33. Amounts received as a scholarship covering room and board costs at a qualifying educational institution are excluded from gross income. Dividends in excess of the cumulative amount of premiums paid on a fully paid up life insurance policy generally are included from gross income of the recipient policy holder. Taxpayer, age 64, died on November 17, 20x2. Taxpayer, if living, would have attained age 65 on December 3, 20x2. Assuming that a joint return claiming the standard deduction is filed for Taxpayer and Spouse for year 20x2, the standard deduction amount will increase by the age 65 additional standard deduction amount. To be classified as a qualifying child, an individual must have the same place of abode as the taxpayer parent for the full tax year in question. The donor of a gift is not entitled to a deduction from adjusted gross income on his/her Form 1040 for the year of the gift. A portion of social security benefits received by an individual who is single must be included in gross income if the recipient has adjusted gross income in excess of a base amount of $25,000. An employee may exclude from gross income all of the employer's (PS-58) premium cost of a group term life insurance policy if the policy face amount does not exceed $50,000. The constructive receipt doctrine only applies to cash basis taxpayers. Legal fees incurred in arranging a divorce settlement among the spouses are deductible for AGI by the individual responsible for the payment. A cash basis taxpayer who writes Offa $200 account receivable as a bad debt may claim no deduction on Form 1040 in the year of the write-off.