Theo’s wife moved overseas in April, and they have not been in touch, although they are still legally married. Theo pays all the costs of the household which includes his 12-year-old son. Because Theo is still married, his only option is to file his tax return as married filing separately.

Mobile imaging may be necessary in which of the following locations?

Norah, who gives music lessons, is a calendar-year taxpayer using the cash-basis accounting. On October 1 of this year, she received $1,200 for a one-year contract beginning on that date to provide 10 lessons. She gave 6 lessons this year. How much should Norah include in income this year?

In 2021 Bonnie, a sole proprietor, loaned her employee, John, $10,000 to help him buy a car. In 2023, before he repaid the $10,000, Bonnie told John that she was “tearing up” the $10,000 note in recognition of his strong job performance. How should John treat the amount forgiven?

Parents must provide more than half the support of their child under the age of 19 in order for the child to be considered as a dependent qualifying child.

Choose the two (2) forms of verbal skills:

Amy’s employer provides her with several fringe benefits. Which of the following are included in her taxable income?

Kate is single and a homeowner. In 2023, she has property taxes on her home of $4,000, pays state income taxes of $5,000, makes charitable contributions of $3,000, and pays home mortgage interest of $6,000. Kate’s adjusted gross income for 2023 is $77,000.Required: Compute her taxable income for 2023. Please show supporting computations.

A taxpayer sells an asset with a basis of $25,000 to an unrelated party for $28,000. The taxpayer has a realized gain of $3,000.

An outpatient arrives at an imaging clinic for a fluoroscopy study that is ordered from his physician.  The exam begins, and after some time the fluoroscopy timer alerts the radiographer that 5 minutes of fluoroscopy have been used.  The radiographer notes the time and continues with the exam.  When the procedure is completed, the technologist notices that the total amount of fluoroscopy time used was 9 minutes and 32 seconds, but fails to write it down.  He dismisses the patient, cleans the room, and closes the procedure in the system.  The radiographer goes to the workstation to complete the documentation for the procedure, cannot recall the total amount of fluoroscopy time, and it is no longer visible in the equipment.  He remembers that the 5-minute timer sounded once, so he decides to document that only 5 minutes of fluoroscopy was used. This is an example of an act of: