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17. One type of dependent is a qualifying child. Additional requirements must be met to be a qualifying child. Which of the following is NOT an additional requirement? A. An abode test. B. An age test. C. A support test D. A blood test. 18. Current tax rules permit taxpayers to deduct certain itemized items from their tax return. Which of the following is NOT an example of an itemized deduction? A. Amounts restored under claim of right B. Charitable contribution C. Gambling losses, to the extent of winnings. D. Qualified business income deduction 19. Regarding the federal estate tax, what date is the estate valued? A. The last day of the decedent's tax year. B. Nine months after the death of the decedent. C. Date of death, or if the alternate valuation date is elected, six months later. D. The estate is valued only after the CPA calculates the amount of unified transfer tax credit. 20. What is the standard deduction for a married couple filing jointly in 2019? A. Zero B. $12,200 C. $18,350 D. $24,400. 21. The most authoritative source of tax law is: A. A press release issued by the IRS. B. Letter Rulings C. Revenue Rulings D. The Internal Revenue Code 22. Which of these is NOT considered a "primary source of tax law? A. Treasury regulations B. Legal periodicals. C. Statutes. D. The U.S. Constitution. 23. Which of the following is NOT an example of a "flow-through' entity for tax purposes? A. Partnerships B. Individuals. C. S corporations D. Limited Liability Companies

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