tax returns using a calendar year accoun d. An individual may request IRS approval to change to a fiscal year- an QUESTION 9 Tom, age 13, is claimed as a dependent by his parents. Tom has unearne neighborhood. If the first $2,600 of Tom's net unearned income is taxec a. None of these b. $0 c. $459 d. $370 e. $260 QUESTION 10 Which of the following is true with respect to the related party rules? tax returns using a calendar year accoun d. An individual may request IRS approval to change to a fiscal year- an QUESTION 9 Tom, age 13, is claimed as a dependent by his parents. Tom has unearne neighborhood. If the first $2,600 of Tom's net unearned income is taxec a. None of these b. $0 c. $459 d. $370 e. $260 QUESTION 10 Which of the following is true with respect to the related party rules