QUESTION 62 John and Mary were married all of Year 1 and filed jointly. On July 1, Year 2. John died, leaving Mary and two dependent children ages 6 and 7. What is Mary's filing status in Year 2, assuming that she does not remarry? Surviving spouse Married filing jointly Head of household O Single QUESTION 63 2.5 Under the general requirements of Code Sections 162 and 212 regarding trade/business and income-producing activities, to be deductible an expense must be O Arequired expenditure of the activity Related to carrying on the activity Specifically identified in the Code as deductible O Paid or incurred during the taxable year or the preceding year 2.5 poin QUESTION 64 Cindy's current year adjusted gross income (AGI) is $300,000 and her current year total tax liability is $60.000. Her immediate prior year AGI is $200,000 with a total tax liability of $40,000. To avoid an underpayment interest penalty. what is Cindy's minimum required total tax payment amount for the current year? O 560,000 O $54,000