$45)$The taxpayer is a self$-$employed contractor who builds residences and had gross income of $$2\mathrm{.}2$M$.$ the net income attributed to the business was $$450$K$.$ Additionally. This taxpayer has a team of $10$ full$-$time employees, as well as contractors who perform the design and build projects. The business has $$150$K of wages for the tax year, and the taxpayer is organized as a single$-$member LLC and has filed as Married Jointly. Is the following statement regarding QBI relevant to this situation?

a$)$ Wages may be a limiting factor when computing QBI

b$)$ If the taxpayer changes to a C corporation, he or she will not be entitled to any QBI deduction

c$)$ The taxpayer may be able to amend their $2019$ US Form $1040$ and take the QBI deduction

$47)$ The taxpayer has a unique source of income for the tax year $2022$ and is uncertain where, or if$,$ that income should be entered on the tax return. Is the following scenario accurate?

a$)$ The taxpayer left their employer and cashed out the remaining $$4\mathrm{.}5$K from their HSA to help pay living expenses while they looked for another job. This should be reported on Schedule $1$ of the $1040$ line $8,$ Other Income

b$)$ The taxpayer bought a lottery ticket and won $$10$K cash. This winning should be reported as gambling and reported on Schedule $1$ of the $1040$ line $8,$ Other Income

$48)$ A taxpayer performs computer systems consulting services in addition to their regular job. Their regular W$-2$ job is with a software development group. The taxpayer hopes the consulting work can grow into a full$-$time business. Can the taxpayer include the following in the current year business expenses?

a$)$ Paid $$300$ for a continuing education course, on software development, that was not reimbursed by their employer

b$)$ Purchase of $$2\mathrm{.}5$K computer equipment that the taxpayer hopes to resell to customers. These items are currently stored in the taxpayers garage

c$)$ Purchase of $$3\mathrm{.}5$K in computer equipment sold to customers

d$)$ $$150$ a month cell phone bill. This is the taxpayers sole phone and is used both professionally and personally. The taxpayer has calculated that a third of the cell phone use is attributed to the consulting and wants to deduct $$50$ a month

$56)$ Is this item considered to be part of gross income for tax year $2022?$

a$)$ Alimony executed $9/28/2019$

b$)$ Amounts you receive from the passengers for driving a car in a carpool to and from work

c$)$ Cost of employer$-$provided group$-$term life insurance over $$50$K

d$)$ Rewards for providing information

e$)$ Alimony executed June $15,2016$