Question 1: (Please explain your answer) (Please note all questions are for USA Federal Income Taxation)

To which of the following situations does the usual three-year statute of limitations on additional tax assessments apply to?

A. Taxpayer unintentionally omits gross income equal to 30% of the gross income reported on the return.

B. The tax liability is under $100,000 or a refund is due.

C. Taxpayer fails to file a return

D. Taxpayer discovers an unintentional overstatement of deductions equal to 30% of gross income reported on the return.

E. All of these

Question 2: (Please explain your answer) (Please note all questions are for USA Federal Income Taxation)

Kirk and Hanna are married and file a joint return. Kirk is over 65 years old, and Hanna is blind and 23 years old. Calculate their standard deduction for 2021.