18- A superseding return is a return filed subsequent to the originally filed return and filed within which of the following periods?

A. After the expiration of the filing period

B. Within the filing period (including extensions)

C. Within three years of the filing period

D. Within five years of the filing period

140- A taxpayer should keep adequate records to prove his or her expenses or have sufficient evidence that will support his or her own statement. This documentary evidence ordinarily will be considered adequate if it shows all of the following except:

A. The amount of the expense

B. The date

C. The place

D. The method of payment