Your client was born on Nov 28, 1945. This client must take his first required minimum distribution from an IRA no later than

		a. April 1, 2017
		b. April 1, 2016
		c. May 28, 2016
		d. November 28, 2016

Look on the 2017 Form 1040 (in Ch 3 of the textbook). Alimony received is included in the income section of the return. Alimony paid is included in the Adjusted Gross Income portion of the return. Which statement is true regarding the Form 1040 for 2018?

	a.	Alimony paid will still be a deductible item, so it should be a line item for adjusted gross income, but alimony received will not be an inclusion item, so it will not have a line item in the income section.
	b.	Alimony received will still be an inclusion item, so it should be a line item for income, but alimony paid will not be a deduction for adjusted gross income, so it will not have a line item in that section.
	c.	Alimony received should still be a line item in the income section of the return. Alimony paid should still be included as a line item in the Adjusted Gross Income portion of the return.
	d.	Alimony will not have separate line items on the 2018 Form 1040 because TCJA 2017 suspended it as an inclusion item and as a deduction item.