1. (TCOs 2 & 3) During the year Zander is transferred by his employer from Sea

1. (TCOs 2 & 3) During the year Zander is transferred by
his employer from Seattle to San Diego. His moving expenses are not reimbursed and are as follows:

Cost of moving household furnishings

$9000

Transportation

$1000

Meals

$800

Lodging

$1400

His qualified moving expenses are: (Points : 5)

$12200. $11800.
$11400. $10000.
None of the above

3. (TCOs 1 2 3 & 11) In satisfying the support test and the gross income
test for claiming a dependency exemption a scholarship received by the person being claimed is handled the same way for each
test. Do you agree or disagree with this statement? Why? (Points : 10)

4. (TCOs 1 2 3 & 11) DeWayne is a U.S. citizen and resident. He spends
much of each year in the United Kingdom on business. He is married to Petula a U.K. citizen and resident of London. DeWayne
has heard that it is possible that he can file a joint income tax return for U.S. purposes. If this is so what are the
constraints he should consider in making any such decision? (Points : 10)