11. Which of the following statement is false? a. The annual maximum deduction of net...

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11. Which of the following statement is false? a. The annual maximum deduction of net capital loss for individual income tax is $3000. b. The Unified Transfer Tax Credit only offsets federal gift tax but not federal estate tax. c. Net capital loss is the deduction for AGI. d. Qualified dividend income is subject 15% tax rate. e. Alimony received from the divorce decree in 2020 is not gross income

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