Jim Planter, who reached age 65 on January 1, 2016, filed a joint return for 2016 with his wife, Rita, who is 50 years old and legally blind. Mary, their 21-year-old daughter, was a full-time student at a college until her graduation on June 2, 2016. The daughter had $6,650 of income and provided 25% of her own support during 2016. In addition, during 2016, the Planters were the sole support for Rita's niece, who had no income. How many exemptions should the Planters claim on their 2016 tax return?

Charlie is a plumber who uses his own tools to work. He is generally hired for specific jobs for short durations. He receives lump sums after completing these jobs. Which of the following statements is true of this scenario?

A) Charlie's physical conduct is controlled by his employer. B) Charlie is the principal in an agency relationship. C) Charlie is an independent contractor. D) Charlie can work for only one employer at a time.

Amy writes a letter to Bill requesting him to deal with all employment matters at her business until she returns from a visit to a foreign country. Bill replies and accepts her request

Which of the following types of agency relationships have Amy and Bill established? A) agency by implied authority B) agency by agreement C) agency through ratification D) agency by estoppel