Which of the following type of farmers is NOT eligible for the deduction of soil or water conservation expenses?

Vegetable farmers.

Timber farmers.

Fruit farmers.

Fish farmers.

Under which of the following circumstances might it be appropriate for a taxpayer to file an injured spouse claim?

If the taxpayer is unable to pay the tax liability because his or her spouse has suffered some type of injury.

If the taxpayer filed a joint return and the joint overpayment was applied to a prior tax liability on a joint tax return filed by the taxpayer and his or her spouse.

If the taxpayer filed a joint return and there is an understatement of tax due because of omitted income of the taxpayer's spouse.

If the taxpayer filed a joint return and the joint overpayment was applied to his or her spouse's past-due child support.