Which of the following taxpayers does nothave to file a tax return for 2016?

a.A single taxpayer who is under age 65, with income of $10,500.

b.Married taxpayers (ages 45 and 50 years), filing jointly, with income of $21,000.

c.A student, age 22, with unearned income of $1,200 who is claimed as a dependent by her parents.

d.A qualifying widow (age 67) with a dependent child and income of $14,500.

e.All of these choices are correct.

The 3.8 percent ACA Medicare surtax does not apply to:

a.Capital gains

b.Wages

c.Dividends

d.Interest

For taxpayers who do not itemize deductions, the standard deduction amount is subtracted from the taxpayer's adjusted gross income.

True

False