Which of the Following Situations Result in a Marriage Penalty

question 109

Multiple Choice

Which of the following situations result in a marriage penalty for federal income tax purposes?

• A)Mr.and Mrs.Gooding,who have filed a joint return for 11 years,divorce before the end of the tax year.
• B)Mr.Dylan,who is a head of household,marries Ms.Boyle,who has no taxable income,before the end of the tax year.
• C)Mr.and Mrs.Small,who have filed a joint return for 20 years,elect to file separate tax returns this year.
• D)Mr.Langley,a single taxpayer,marries Ms.Nuyen,also a single taxpayer.Both individuals earn a salary in excess of $100,000.

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Definitions:

International Franchise

A business model where a company allows an individual or other business to operate a franchise in a foreign country using its brand, trademark, and products.

Fast Food Chain

A series of restaurants serving quick-service food items, standardized across locations for consistency and speed.

Contractual Business Arrangement

A legally binding agreement between two or more parties outlining the terms and conditions of a business relationship.

Pledge Funds

Investment funds where investors commit capital to be called upon by the fund managers as investment opportunities arise, typically used in real estate and private equity.