question $1.$ Which of the following types of income is nontaxable at the federal level?

a$.$Alimony received in accordance with a divorce decree signed prior to December $31,2018.$ No changes have been made to the

agreement.

b$.$Interest income from a savings account.

c$.$Child support paid in accordance with a divorce decree signed prior to December $31,2018.$ No changes have been made to the

agreement.

d$.$ Dividend income.

Question $2.$

Which of the following is a special tax treatment allowed to those who contribute to a $401(k)$ or $403(b)$ plan?

a$.$There are no limits on annual pre$-$tax contributions to $401(k)$ or $403(b)$ plans.

b$.$Qualified earnings are tax$-$exempt.

c$.$Pre$-$tax contributions reduce adjusted gross income.

d$.$Pre$-$tax contributions are deferred for social security and medicare taxes.

Question $3.$

All of the following individuals can file as head of household EXCEPT:

a$.$ Joel is a married taxpayer who lives with and provides all of the support for his two children, ages $5$ and $11.$ Joel and his estranged

ife have not lived in the same residence for at least two years.

b$.$Judy is an unmarried taxpayer who pays all the costs to maintain her home and provides more than half the support for her three$-$

ar$-$old daughter with whom she lives.

c$.$Malcolm is a married taxpayer who lives with and provides more than half the support for his twelve$-$year$-$old daughter. He also

provided more than half the cost of maintaining their household. Malcolm's wife moved to New Mexico permanently in April and has had no further contact with the family.

d$.$ Ralph is a married taxpayer who lives with his mother$-$in$-$law, Millie, and his nine$-$year$-$old daughter in Millie's home. Ralph provide

more than half the cost of maintaining the household and provides more than half of his daughter's support. Ralph's wife is in the

tary. She was deployed all year and intends to move back in with Ralph and the family once her deployment is complete.