Twenty$-$five true$-$false statements appear below. You must answer all of them. For each statement you answer, insert $"T"$ or $"F"$ in the appropriate space on the separate answer sheet.

A charitable contribution of $$350$ may be substantiated for purposes of an itemized deduction with the cancelled check used to make the payment.

As long as an individual's employer has paid at least $50\%$ of the total contribution cost to fund an employee's pension, all pension plan retirement payments received by the retired employee must be included in gross income of the retired employee.

The value of improvements made by a lessee $($tenant$)$ are picked up as income by the lessor $($landlord$)$ if the improvement were made in exchange for a reduction in the amount of monthly rent.

The cost of meals provided by a hospital to a patient admitted for an overnight stay may be claimed as a medical expense itemized deduction.

As a general rule, amounts received as a scholarship covering room and board costs are included in gross income.

Under the "qualifying relative" test, a child who provides over $\frac{1}{2}$ of his$/$her own support for the year in question may be classified as a dependent under a multiple support agreement.

A cash basis taxpayer who writes off a $$200$ account receivable as a bad debt may claim no deduction on Form $1040$ in the year of the write$-$off.

The Form $1040$ exemption$/$dependency deduction amount is increased if the individual in question is blind at some point during the year.

The National Taxpayer Advocate is appointed by the President.

For federal income tax purposes, the receipt of Social Security benefits are excluded from gross income for all tax years after the end of the year in which an individual attains age $70.$