t/f

8. When determining the deduction for qualified residence interest, a qualified residence includes the taxpayers principal residence and two other residences.

9. Zack was the beneficiary of a life insurance policy on his wife. When she died in 2019, Zack used the $25,000 proceeds to purchase a State of Illinois bond. He received $2,000 interest on the bond in 2019. Zack has no gross income in 2019 from these transactions