Short Answer Questions - Write your answer on a separate sheet of paper.

1) Aubrey and Justin file married filing separately. This year, Aubrey earned salary of $130,000, and Justin earned salary of $88,000. Aubrey and Justin live in a community property state. How much income earned will Justin report on his tax return for this year?

2) Determine if each of the following is a tax and why or why not. Explain why. a. $2.50 toll paid on the Florida Turnpike b. $300 ticket for reckless driving c. 1 percent local surcharge on hotel rooms to fund public roadways d. 2 percent city surcharge on wages earned in the city of Philadelphia

3) Although the primary purpose of a tax system is to raise revenue, Congress uses the federal tax system for other purposes as well. Describe the other ways in which Congress uses the federal tax system. Be specific.

4) What are the tests for claiming a qualifying child? 5) What are the tests for claiming a qualifying relative? 6) What filing statuses are available to taxpayers and what are their criteria? 7) What are the rules for exclusion of income from gain on the sale of a primary residence? 8) What is the criteria for claiming a business expense? 9) How are vehicle expenses deducted for self-employed individuals?