$$ Zoe is single and $47$ years old.

$$ Zoe has two children. Yvonne, age $19,$ has a job and earned wages of $$5,200.$ Joshua, age $26$ is totally and permanently disabled and received Social Security benefits of $$4,500.$ Both children lived with her all year.

$$ Zoe paid all the cost of keeping up the home and more than half the support for her children.

$$ Zoe received disability pension benefits, but she has not reached the minimum

retirement age of her employer$$s plan.

$$ She does not have enough expenses to itemize for the $2023$ tax year.

$$ Zoe, Yvonne, and Joshua are U$.$S$.$ citizens and have valid Social Security numbers. They all lived in the United States for the entire year.

$$ If she has any balance due or refund, she would like to use Adelphia Bank and Trust. Zoe provided a voided check.

$20.$ Zoe's disability pension is reported as wages and considered earned income for the purposes of the earned income credit.

a$.$ True

b$.$ False

$21.$ The most advantageous filing status that Zoe can claim is$?$

a$.$ Single

b$.$ Married Filing Separately

c$.$ Head of Household

d$.$ Qualifying Surviving Spouse $($QSS$)$

$22.$ Who is Zoe's qualifying child for purposes of claiming the Earned Income Tax Credit?

a$.$ Yvonne

b$.$ Joshua

c$.$ Both Yvonne and Joshua

d$.$ Neither Yvonne nor Joshua.

$23.$ Can Zoe claim Joshua as a dependent?

a$.$ Yes, because Joshua meets the relationship test.

b$.$ No$,$ because he is over the age limit$.$

c$.$ Yes, because Joshua is permanently and totally disabled.

d$.$ Both a and c

$24.$ Zoe anticipates a balance due for next year. What actions should she take to prevent having a balance due.

a$.$ Submit a revised W$-4$P to increase her withholding

b$.$ Make estimated tax payments

c$.$ Do nothing and file her return as usual

d$.$ Both a and b