True or false: Federal Tax

1. When determining whether a child meets the qualifying child support text for the child's grandparents, scholarships earned by the child do not count as self-support provided by the child.
2. The principle of realization for tax purposes is very different from realization as it is understood for financial reporting purpose.
3. Kelsey and Austin file a joint return. Kelsey works and receives income during the year but Austin does not. If the couple files a joint return, Austin is responsible for paying any tax due if Kelsey is unable to pay.
4. Qualified fringe benefit received by employee can be excluded from gross income
5. Taxpayer need not included an income item in gross income unless there is a specific tax provision requiring the taxpayer to include the income item in the gross income