True $or$ False $(5$ points$)$ Write $TorFat$ the end $of$ the statement

$-$ For income tax purposes, premiums $on$ debt obligations are amortized $by$ the issuer $asan$ adjustment $of$ interest expense.

$-$ For income tax purposes, the amount $of$ a stock dividend $is$ treated $in$ exactly the same manner $as$ cash dividends.

$-$ The widow $of$ Peter Toscan received a death benefit from his employer $of$ $$25,000.$

She must include the $$25,000in$ income for the year $in$ which $itis$ received.

$-If$ the lower income spouse was $in$ prison for half the year, the higher income spouse would $be$ able $to$ claim child care expenses for half $of$ that year.

$-An$ individual has a non$-$capital loss. $It$ can $be$ carried back three years and forward indefinitely.