True or False $(5$ points$)$ Write T or F at the end of the statement$1.-$ For income tax purposes, premiums on debt obligations are amortized by the issuer as an adjustment of interest expense$\mathrm{.}2.-$ For income tax purposes, the amount of a stock dividend is treated in exactly the same manner as cash dividends$\mathrm{.}3.-$ The widow of Peter Toscan received a death benefit from his employer of $$25,000.$ She must include the $$25,000$ in income for the year in which it is received$\mathrm{.}4.-$ 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$\mathrm{.}5.-$ An individual has a non$-$capital loss. It can be carried back three years and forward indefinitely.