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Noah, age 65, and Ella, age 54, are married. They elect to fle Married Filing Jointly. - Their son Leo is 23 years old and

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Noah, age 65, and Ella, age 54, are married. They elect to fle Married Filing Jointly. - Their son Leo is 23 years old and a full-time college student in his third year of study He is pursuing a degree in Business Administration and does not have a felony drug conviction His 2018 Form 1098-T did not have an amount entered in box 2 . Their son Freddie is 26 years old and graduated from college in June 2019 He had a part-time job where he earned $7,000 in 2019 - Noah and Ella paid more than half the cost of maintaining a home and provided over half the support for both Leo and Freddie - Noah retired in 2019 and received interest income, Social Security benefts, and wages from a part-time job Ella received disability pension benefts. She has not reached minimum retirement age - Noah and Ella made estimated tax payments of $500 for 2019 Noah and Ella do not have enough deductions to itemize Leo received a scholarship and the terms require that it be used to pay tuition Noah and Ella paid the cost of Leo's tuition and course- related books in 2019 not covered by scholarship They paid $75 for a school sweatshirt for homecoming and $4,500 for a meal plan - If Noah and Ella receive a refund, they would like to deposit half into their checking account and half into their savings account Documents from County Bank show that the routing number for both accounts is: 111000025 Their checking account number is 987654321 and their savings account number is 234567890 14. Ella's disability pension is reported as wages and considered earned income for the purposes of the earned income tax credit. True or False 15. Amounts paid for room and board and meal plan are qualified education expenses for claiming the American opportunity credit. True or False 16. How much of Noah's Social Security is taxable? 17. What is the amount of Noah and Ella's standard deduction? $ 18. Which of the following items are included in the total payments on Noah and Ella's tax return? A. Federal income tax withheld from Forms W-2 and 1099 B. $500 estimated tax payment c. Refundable credits D All of the above 19. Leo and Freddie are dependents on Noah and Ella's

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