of his married son and daughter-in-law whom the taxpayer can claim as dependents .
Same as ( c ) except the taxpayer lived with his ex-spouse until August and maintained the household for his married son and daughter-inlaw from September 1 to the end of the year
38 ) Julio and Martina are engaged and are planning to travel to Las Vegas during the 2009 Christmas season and get married around the end of the year . In 2009 , Julio expects to earn $ 45,000 and Martina expects to earn $ 15,000 . Their employers have deducted the appropriate amount of withholding from their paychecks throughout the year . Neither Julio nor Martina has any itemized deductions . They are trying to decide whether they should get married on December 31 , 2009 or on January 1 , 2010 . What do you recommend ? Explain your answer ( disregard the making work pay credit ).
Chapter 3 : Problems 35 , 36 , & 42
35 ) Determine the amount of taxable income that should be reported by a cash-basis taxpayer in 2009 in each of the following independent cases .
A taxpayer completes $ 500 of accounting services in December 2009 for a client who pays for the accounting work in January 2010 .
A taxpayer is in the business of renting computers on a short-term basis . On December 1 , 2009 , she rents a computer for a $ 200 rental fee and receives a $ 500 deposit . The customer returns the computer and is refunded the deposit on December 20 , 2009 .
Same facts as ( b ) except that the computer is returned on January 5 , 2010 .