题目内容（请给出正确答案）

[主观题]

Ariel has two children, Christopher and Pat.Christopher is 25 years old and Pat is 22

.Christopher is a full time student at Southern College, has a full tuition scholarship, and lived at school during the year.Pat works full-time and lives at home.Which test will prevent both Pat and Christopher from being qualifying children of Ariel？()

A、Age test

B、Gross income test

C、Principal residence test

D、Non-support test

E、Full time student test

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更多“Ariel has two children, Christ…”相关的问题

第1题

Dunbar, a single taxpayer, purchased 300 shares of Sweetwater, Inc., stock on October

14, 2015, for $3,000.He sells the stock on August 22, 2018, for $4,000.Dunbar has no other capital asset transactions in 2018.I.If Dunbar's taxable income without considering the stock sale is $93,000, the sale of the stock will increase his income tax liability by $220.II.If Dunbar's taxable income without considering the stock sale is $13,000, the sale of the stock will not increase his income tax liability.()

A、Only statement I is correct

B、Only statement II is correct

C、Both statements are correct

D、Neither statement is correct.

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第2题

During 2018, Shipra's apartment is burglarized and her TV and stereo are taken.He

r basis in the TV is $1,200 and it has a fair market value of $700.Her basis in the stereo is $400 and it has a fair market value of $600.What is Shipra's theft loss deduction (before considering the annual limitation based upon AGI)?()

A、$0

B、$900

C、$1,000

D、$1,200

E、$1,300

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第3题

Fay "hires" her four－year－old son to be the office manager of her real esta

Fay "hires" her four-year-old son to be the office manager of her real estate firm.She deducts his $20,000 annual salary as a business expense.The IRS disallows the deduction upon examination of Fay's tax return.Which of the following supports the IRS position?()

A、All-Inclusive Income Concept

B、Annual Accounting Period Concept

C、Entity Concept

D、Realization Concept

E、Business Purpose Concept

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第4题

Which of the following payments received on December 31, 2018, would be recognized by

a cash basis taxpayer in 2018, but would not be recognized in 2018 by an accrual basis taxpayer?I.Checks received from customers for services rendered during November and December 2018.The checks are deposited in the bank account on January 4, 2019.II.Checks received from customers for services to be rendered during 2019.The checks are received in the morning mail and deposited in the bank account on December 31,2018.III.A check received from a customer for a service contract.The services under the contract are to be rendered over 24 months, beginning in January 2019.The check is deposited in the bank account on January 4,2018.()

A、Only statement I is correct

B、Only statements I and II are correct

C、Only statement III is correct

D、Only statements II and III are correct

E、Only statement II is correct.

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第5题

Carter sold 100 shares of Mitsui, Inc.for $8,000 but he only recognized $2,000 as income because the original purchase price was $6,000.This is due to the()

A、Ability to Pay Concept

B、Administrative Convenience Concept

C、Arm’s-Length Transaction Concept

D、Capital Recovery Concept

E、Business Purpose Concept

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第6题

Which of the following is／are based on an ability－to－pay concept?I.A flat tax .II.Joh

Which of the following is/are based on an ability-to-pay concept?I.A flat tax .II.Johson City charges all households a flat fee of $25 per month for water usage.III.Boone County recently established Route 89 as a toll road.All cars traveling from East Johnson City to Appleton pay $1.()

A、Only statement I is correct

B、Only statement II is correct

C、Statements II and III are correct

D、Statements I, II, and III are correct

E、None of the statements are correct

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第7题

Which of the following losses are generally deductible?I.Loss on the sale of a personal residence.II.Loss due to the theft of business inventory.()

A、Only statement I is correct

B、Only statement II is correct

C、Both statements are correct

D、Neither statement is correct

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第8题

All of the following are capital assets with the exception of()

A、Stocks and bonds

B、Office furniture used in a business

C、Monet painting privately held

D、Apartment building held for investment

E、Personal residence

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第9题

Bruce, 65, supports his mother who lives with him.What is the maximum amount of the 2018 standard deduction that Bruce qualifies for?()

A、$12,000

B、$13,600

C、$18,000

D、$19,300

E、$19,600

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第10题

Karl is an employee of Cars－R－Us.As part of their employment agreement, Cars－R－Us loa

Karl is an employee of Cars-R-Us.As part of their employment agreement, Cars-R-Us loans Karl $1,000,000 interest-free to assist in the purchase of a car dealership.Assume the federal rate of interest is 8%.What is the tax treatment of the loan?I.The arrangement has no tax consequences to Karl.II.Cars-R-Us is deemed to have paid Karl compensation of $80,000.III.Karl is deemed to have paid Cars-R-Us $80,000 of interest.IV.Cars-R-Us’ net income tax effect is zero due to this arrangement.()

A、Only statement I is correct

B、Only statements I, II, and IV are correct

C、Only statement III is correct

D、Only statements I, II, and III are correct

E、Only statements II, III, and IV are correct.

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