$1)$ T$/$F: Oregon taxes the same amount of Social Security benefits that are taxed on the Federal return.

$2)$ T$/$F: The net Oregon itemized deductions are the total itemized deductions plus the Oregon tax claimed as an itemized deduction.

$3)$ T$/$F: Don and Laura have $3$ dependent children, Dan $($age $14),$ Terry $($age $17),$ and Bert $($age $12).$ While they are working Dan and Bert are in after school day care. Their earned income and AGI are $$30,431.$ Don and Laura can claim the child and dependent care credit for the full amount they pay for after school care for Dan and Bert.

$4)$ T$/$F: Using the scenario above, Don and Laura may claim the Child Tax Credit for $2$ children ONLY.

$5)$ T$/$F: In October, Karen bought and placed in service a computer to do the accounting for her business. She did not purchase any other depreciable items in the year. Karen will use the MACRS half$-$year convention percentage table to figure her depreciation deduction.