Please help with following True/False questions.

1. A taxpayer with self-employment income of $600 must file a tax return.
2. Taxpayers with self-employment income of $400 or more must file a tax return.
3. In 2022, a taxpayer who is under 50 years of age and not an active participant in a retirement plan may deduct a contribution of up to $6,000 to a traditional IRA, subject to the earned income limitation.
4. Subject to the annual dollar limitation and the earned income limitation, deductible IRA contributions are allowed for all taxpayers who do not participate in a qualified retirement plan.
5. If a Section 401(k) plan allows an employee to choose between a direct payment of compensation in cash or a contribution to the retirement plan, the plan is not a "qualified" plan.
6. Jim is a high school chemistry teacher. In 2022, his chemistry lab is short of supplies and so he spends $350 of his own money purchasing missing items needed for the upcoming labs. Jim may deduct the entire $350.
7. Don uses his holiday bonus to pay his January 2023 mortgage payment in December 2022. The payment would normally be due on January 31. Don may deduct the interest paid as part of the early mortgage payment.