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True / False Indicate whether the statement is tric or false. 1. All exclusions from gross income are reported on Form 1040. (a.) True b.

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True / False Indicate whether the statement is tric or false. 1. All exclusions from gross income are reported on Form 1040. (a.) True b. False 2. Using borrowed funds from a mortgage on her home, Leah provides 52% of her own support, and her sons fumished the rest. Leah can be claimed as a dependent under a multiple support agreement. a. True b. False 3. At the beginning of 2023, Mary purchased a 3-year certificate of deposit (CD) for $8,760. The maturity value of the certificate was $10,000 and it was to yield 4.5%. She also purchased a Series EE bond for $6,400 with a maturity value in 10 years of $10,000. Mary must recognize $394 of income from the certificate of deposit in 2023, and $3,600 from the Series EE bonds in 2032 . a. True b. False 4. For a person who is in the 35% marginal tax bracket, $1,000 of tax-exempt income is equivalent to $1,350 of income that is subject to tax. a. True b. False 5. Mia participated in a qualified state tuition program for the benefit of her son Michael. She contributed $15,000. Whe Michael entered college, the balance in the fund satisfied the tuition charge of $20,000. When the funds were withdrawn to pay the college tuition for Michael, neither Mia nor Michael must include $5,000 ( $20,000$15,000) gross income. a. True b. False 6. A taxpayer's note or promise to pay doe not satisfy the "actually paid" requirement for the cash basis method of accounting a. True b. False 7. The amount of the addition to the reserve for bad debts for an acerual method taxpayer is allowed as a deduction fo tax purposes but is not allowed for a cash method taxpayer. a. True b. False (i.c., profit in at least three out of five years) ensures treatment as a business. a. True b. False

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