Please answer if True or false, thank you.

20. The net investment income tax is imposed on the greater of 1) an individual's net investment income for the year in question or 2 ) any excess of modified adjusted gross income for the taxable year over a designated threshold amount. 21. If an employer fails to withhold the 0.9% additional Medicare tax from an employee and the tax is subsequently paid by the employee, the Internal Revenue Service will not attempt to collect the tax from the employer. 22. A taxpayer supports an individual who would qualify the taxpayer for head of househol filing status but the individual dies during the year in question. The death of the Individual before the end of the year will prevent the taxpayer from using the head of household filing status. 23. The Revenue Act of 1894 marked the first Congressional attempt to impose a federal income tax. 24. A married couple must be living together on the last day of the year in question in order to file a joint federal income tax return. An individual cannot qualify as an abandoned spouse if the individual's spouse was a member of the individual's household during the final six months of the applicable year