Mr. and Mrs. Winters hired the Superb Construction Company to install a swimming pool on their residential premises. In the event the construction company was unpaid and it was necessary for them to file a lien for payment of the contract, the encumbrance created would be:

Henry Adams, an unmarried taxpayer, received the following amounts during 2016: Interest on savings accounts $1,000 Interest on municipal bonds used for road construction 500 Dividends on General Steel common stock 750 Dividends on life insurance policies (cumulative dividends do not exceed premiums) 200 Adams should report taxable income, after exclusions, if any, from dividends and interest for 2016 in the total amount of

a. $1,750 b. $1,950 c. $2,250 d. $1,450

The owners ________ are actually going to renovate the property

A) theirself B) themselves C) theirselves D) themselfs