True or False

1) Shoe salesman Al Bundy is a married taxpayer who has two dependent children, Bud and Kelly. Al will file a separate return this year because his worthless, useless, unemployed, albatross of a wife, Peg, ran away to join the circus in May of 2022, never to return, fulfilling Al's lifelong dream. Al's filing status for 2022 is head of household.

_____ 2) Devious Phil is a partner in a law firm. By day, he embezzles partnership funds and by night he runs a highly profitable escort service. His ill-gotten gains constitute gross income despite their illegality.