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Please help with following multiple questions:

1) Which of the following factors are important in determining whether an individual is required to file an income tax return?

a. The taxpayer's total itemized deductions and filing status

b. The taxpayer's total itemized deductions and number of dependents

c. The taxpayer's filing status and gross income

d. The taxpayer's gross income and total itemized deductions

2) Which of the following is true of partnerships?

a. They file tax returns on Form 1041.

b. They are not taxable entities.

c. They are taxed in the same manner as individuals.

d. They file tax returns on Form 1120.

3) Which of the following is accurate if an employer chooses a per diem method of substantiation for travel expenses?

a. The regular federal rate method allows employees the same per diem rate no matter where they travel in the United States.

b. Any per diem method still requires the taxpayer to provide actual cost records for lodging expenses.

c. The employer does not need to use an accountable plan for reimbursing employees for travel expenses.

d. The high-low method averages the high-cost locality and low-cost locality per diem rates to arrive at an average rate.

4) Which of the following statements regarding the sale of a personal residence is true?

a. A taxpayer who sells a personal residence may always exclude the realized gain from taxable income.

b. A one-time election is available to taxpayers 55 years of age or older which allows them to sell their personal residences and to exclude all of the realized gain.

c. A taxpayer's personal residence qualifies for a like-kind exchange.

d. The exclusion amount for married taxpayers applies to spouses who sell their residence within 2 years of their spouse's death.

5) Cadence is an engineer with a salary of $165,000 from the firm where she works. She is covered by a retirement plan. Her husband, Oakley, is a writer with no earned income. They have no other sources of income. Cadence and Oakley are in their twenties. What is the maximum total amount that they may contribute to their traditional IRAs and deduct for the 2022 tax year?

a. $12,000

b. $6,000

c. $14,000

d. $5,500

6) Which tax provision for farmers may need to be capitalized?

a. Feed assistance

b. Qualified farm debt

c. Breeding fees

d. Prepaid farm supplies

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