Multiple Choice Questions
1. Keller is a single individual who in 2016 qualified for a foreign earned income exclusion of $80,000. Keller's 2016 net investment income was $25,000, and Keller's 2016 adjusted gross income prior to the foreign earned income exclusion was $220,000. Given a 3.8% Unearned Income Medicare Contribution Tax rate, what is Keller's 2016 liability for this surtax?
a. $760
b. $0
c. $950
d. $570
2. Walters, an individual, received the following in 2016:
W-2 income .................................................................................. $10,000
Federal tax refund for 2015 ................................................................ 1,250
Scholarship stipend, in return for teaching assistant duties performed .............. 25,000
Cash inheritance from deceased great-uncle ............................................. 5,000
Considering only the above, what is Walters' 2016 gross income?
a. $35,000
b. $36,250
c. $15,000
d. $16,250
3. For "qualifying widow(er)" filing status, which of the following requirements must be met?
I. The surviving spouse does not remarry before the end of the current year.
II. The surviving spouse was eligible to file a joint tax return in the year of the spouse's death.
III. The surviving spouse maintains the cost of the principal residence for six months.
a. I, II, and III
b. I and II, but not III
c. I and III, but not II
d. I only
4. Parker and his wife Marie would have been filing a joint tax return for 2014; however, Marie died in October of 2014. Parker has not remarried and continues to maintain a home for himself and his two children during 2014, 2015, 2016, and 2017. Which of the following are Parker's filing statuses for 2014, 2015, 2016, and 2017?

2014 2015 2016 2017 a. Qualifying widowe Mrried filing joint return Qualifying widower Head of household b. Married filing joint retum Married filing joint return Head of household Qualifying widower C. Married filing joint retum Qualifying widower d. Qualifying widower Qualifying widower Head of household Head of household Qualifying widower Qualifying widower