section 1

Which of these would NOT be a de minimis employee benefit? The employer:

1. Brought in donuts at the end of a rather difficult work week.

2. Held an office party.

3. Provided a cake to celebrate an employee's birthday.

4. Provided sandwiches for lunch every day.

Antonio Sanchez had taxable income of $35,950 in 2021. He will file a return using the single filing status. In 2021, he opened an interest-bearing savings account and received Form 1099-INT showing he had earned $12 of interest for the year. What amount of interest must he report on his Form 1040?

1. $0

2. $10

3. $12

4. $24

Which of the following individuals must use Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer?

1. Barrett's father died on July 25th. Barrett is his sole survivor. His father did not have a will and the court did not appoint a personal representative for his estate. Barrett's father is entitled to a $1,000 refund.

2. Darla's mother died on February 1st. Darla is her sole survivor. Her mother did not have a will, and the court did not appoint a personal representative for her estate. Darla's mother has a balance due to the IRS of $1,000.

3. Mr. Lee and Mrs. Lee were married when Mr. Lee died on January 4, before filing their joint tax return. Mrs. Lee files the joint return on April 15, and she is entitled to a refund of $500.

4. Mr. Smith died on May 4 before filing his tax return. On June 3 of the same year, Mr. Jones was appointed by the court as the personal representative for Mr. Smith's estate, and he files Form 1040 for Mr. Smith. Mr. Smith is due a refund of $200.

Please help!!!!