DISCUSSION
George needs to go on a job interview in two days, but his car broke down. He mentions this to his friend Sam who decides to let George use the car. Sam surprises George by dropping the car off in front of the house and leaving the keys inside. About an hour later, a drunk driver hits the car causing significant damages. Sam is very upset and sues George for the cost of repair. Using the material you learned in this chapter, discuss the outcome of this case.

DISCUSSION
George needs to go on a job interview in two days, but his car broke down. He mentions this to his friend Sam who decides to let George use the car. Sam surprises George by dropping the car off in front of the house and leaving the keys inside. About an hour later, a drunk driver hits the car causing significant damages. Sam is very upset and sues George for the cost of repair. Using the material you learned in this chapter, discuss the outcome of this case.

Please choose the right answer and write the reason whay:

According to the Adult Attachment Interview, which of the following is NOT an adult attachment classification?

Insecure-dismissive

Insecure-emotionally immature

Insecure-preoccupied

secure

Wade is quiet, adjusts only gradually to new situations, and has moderately predictable biological cycles. Which kind of temperament does he have?

easy

slow-to-warm-up

fragile

difficult

A young child sees a dog and exclaims, “Look dad, a cat!” The child only noticed that the animal had 4 legs, like the family’s pet cat. Which Piagetian concept does this scenario best exemplify?

Assimilation

Cognitive dissonance

Accommodation

Symbolic representation

1. Interview an accountant at a local business, nonprofit organization, or government entity. How does the firm use budgets? How does budgeting help managers plan business activities? How does budgeting help them control activities? Give examples.

2. Discuss the role of a private accountant within large and small firms.

3. What two sources of capital make up owners' equity?

4. What is the accounting equation?

5. What is the statement of cash flow required by the SEC and why is it required?

6. If you were assessing the value of a business which two factors would you take into account and in which financial statement would you find them?

Advanced Scenario 6: Matthew and Mary Donnelly
Interview Notes
• Matthew and Mary are married and want to file a joint return. They provided all the
cost of keeping up the home and all of the support for their son Ryan.
• Ryan has no income and no filing requirement.
• Matthew retired and began receiving retirement income on April 1, 2018. No distributions
were received prior to his retirement. Matthew selected a joint survivor annuity
for these payments.
• Matthew was covered by Medicare all year. Mary and Ryan had minimum essential
healthcare coverage (MEC) through Mary’s employer until October 14th when
she was laid off. Mary and Ryan did not have MEC all of November and December
2018.
• Matthew and Mary stated if they are entitled to a refund, they want half of it deposited
into their checking account and the other half deposited into their savings
account. The checking account number is 123456789 and the savings account
number is 987654321.

18.Ryan qualifies the Donnellys for the credit for other dependents.  
True
False
19.The Donnellys must pay an individual shared responsibility payment because Mary and Ryan did NOT have
healthcare coverage for each month of 2018.  
True
False
20.The net capital gain or loss reported on Schedule D, Capital Gains and Losses, is a gain of $638.  
True
False  
21.The combined age used to calculate the taxable portion of the pension using the Simplified Method is 129.  
True
False  
22.None of Matthew's Social Security income is taxable.  
True
False
23.The Donnellys can split their refund using Form 8888, Allocation of Refund (Including Savings Bond
Purchases).  
True
False  
24.The total withholding on the tax return is $4,146.  
True
False

During an interview with an IRS official on Dateline, the interviewer asks, "So how do you decide which Forms 1040 get audited and which do not?"

a. Complete below the hypothetical IRS response to the question posed by Dateline.

"The IRS does not reveal the details of its audit selection process, so the interviewee should keep his or her comments within the agency's policies. Tax returns for audit are chiefly selected by use of the (Data identification factor/ discriminant individual factoring/ discriminant inventory functioning) (DIF), which projects the amount of (profit/ revenue/ tax credits) the IRS will gain from pursuing tax returns."

b. Classify each of the following as either "Yes" would probably result in an audit and "No" probably not.

PLEASE PROVIDE A DETAILED ANSWER

You are 30 minutes into a job interview for your dream job—one where your college education and experience can really be applied. So far everything is going well. However, the interviewer's next question catches your breath and causes you to pause before you answer—" If I were to examine your social media postings, would I find anything that is embarrassing about you or that might indicate that you engaged in any illegal activities?" What would you say?

I have to do an interview with a person who currently has the job I want. It's not super in-depth and doesn't have to be long. I'm looking for any biologist (preferably wildlife research/conservation) but I'm not picky. The questions are as follows:

Job Title:

Roles and responsibilities:

Best/worst aspects of your job:

3 pieces of advice for those wanting to be in your field:

Like I said, it doesn't have to be substantial. Just enough to get the point across. Many thanks!

Interview Notes

• Jeff and Linda got married in December of 2018.
• They are both U.S. citizens with valid Social Security numbers.
• They do not elect to file a joint return for 2018.
• Jeff worked all year and received wages of $32,000. He received full health insurance coverage from his employer all year.
• Linda worked part-time at a book store January through September. She earned $9,000 for the year. In November, she started working at the library. She had health insurance through her employers, except for the month of October when she was unemployed.

1. Jeff may need to make a shared responsibility payment. True/False

2. Linda does not need to make a shared responsibility payment because she qualifies for an exemption under the short coverage gap criteria.True/False

Interview Notes

• Ava is 43, divorced, and earned $38,000 in wages.
• Ava's 20-year-old son, David, is unmarried and a full-time student working towards a degree in Business Administration. David lives on campus during the school year and spent the summer at home with his mother.
• David does not have a felony drug conviction.
• Ava paid $4,000 of David's tuition that was not covered by his scholarship.
• Ava provided more than half of her son's support and all the cost of his room and board on campus.
• David's only income was $3,800 in wages.
• Ava and David are U.S. citizens and have valid Social Security numbers.

3. Ava cannot claim her son for the earned income credit because he did not live with her for more than half the year and does not meet the residency test.

A. True, David only lived with his mother during the summer, which was less than six months.

B. False, attendance at school is considered a temporary absence and this time is counted as time that her child lived with her.

Interview Notes

• Ava is 43, divorced, and earned $38,000 in wages.
• Ava's 20-year-old son, David, is unmarried and a full-time student working towards a degree in Business Administration. David lives on campus during the school year and spent the summer at home with his mother.
• David does not have a felony drug conviction.
• Ava paid $4,000 of David's tuition that was not covered by his scholarship.
• Ava provided more than half of her son's support and all the cost of his room and board on campus.
• David's only income was $3,800 in wages.
• Ava and David are U.S. citizens and have valid Social Security numbers.

4. David is Ava’s qualifying person for which of the following? (Select all that apply)

A. Head of Household filing status

B. Credit for other dependents

C. Education credit

D. Child tax credit

Interview Notes

• Ellen is 62. During the interview, she mentions that she always filed a joint return with her husband who died in 2014.
• Ellen has not remarried and she pays all the cost of keeping up her home. She earned $28,500 in wages for 2018.
• Ellen provides all the support for her two grandchildren who lived with her all year. Tricia is 12 years old and Evan is 16 years old.
• She does not have enough deductions to itemize.
• Her income tax before credits is $1,050.
• Ellen, Tricia, and Evan are all U.S. citizens with valid Social Security numbers.

5. What is the amount of Ellen's standard deduction?

A. $24,000

B. $19,600

C. $18,000

D. $12,000

6. The maximum amount of additional child tax credit that Ellen is able to claim per qualifying child is:

A. $500

B. $1,000

C. $1,400

D. $2,000

Interview Notes

• Christopher and his wife Amanda have lived in the United States since 2012 and have Individual Taxpayer Identification Numbers (ITINs).
• Christopher is 45 and Amanda is 40. They have been married since 2000. They both worked in 2018 and their combined wages for the year were $40,000.
• They have one child, Jennifer, who is 3 years old and lived with them all year. Jennifer is a U.S. citizen and has a valid Social Security number.
• In order for them to work, they paid $5,000 in daycare for Jennifer. The statement from the daycare provider includes the provider's name, address, valid Employer Identification Number, and the amount paid for Jennifer's care.
• Christopher and Amanda provided all the support for Jennifer and all the costs of keeping up their home.

7. Can Christopher and Amanda claim Jennifer as a qualifying child for the earned income credit (EIC)?

A. Yes, because their income is below the threshold for claiming EIC.

B. Yes, because Jennifer is 3 years old and lives with her parents.

C. No, because Christopher and Amanda both have ITINs.

D. Both A and B.

8. Which credits can Christopher and Amanda claim on their tax return?

A. Child and dependent care credit

B. Child tax credit

C. Credit for other dependents

D. Both A and B

Interview Notes

• Mathew and Ashley are both 28 years old.
• Mathew and Ashley are not married to each other and lived together all year. Mathew has never been married. Ashley is still legally married to another man, but she does not want to file a joint return with her spouse.
• Ashley earned $27,000 in wages during 2018. Mathew received $13,000 in wages.
• Mathew has two children from a previous relationship. Mark is 9 and Kevin is 6 years old. Mark and Kevin lived with Mathew and Ashley for all of 2018. Mark and Kevin did not provide over half of their own support.
• Ashley paid all the rent, utilities, and household expenses. Mathew did not pay any household expenses.
• Mathew, Ashley, Mark, and Kevin are all U.S. citizens with valid Social Security numbers.

9. Which of the following statements is true?

A. Both Ashley and Mathew's filing status is Single.

B. Ashley is eligible to claim Head of Household and Mathew must file Single.

C. Ashley's filing status is Married Filing Separately and Mathew's filing status is Single.

D. Ashley's filing status is Married Filing Separately and Mathew's filing status is Head of Household.

10. Who can claim Mark and Kevin as qualifying children for earned income credit?

A. Ashley

B. Mathew

C. Both Mathew and Ashley

Interview Notes

• George and Helen have an 18-year-old son, Joshua, who lived with them all year and is a college student.
• George and Helen provided all the support for Joshua and all the costs of keeping up their home.
• Joshua worked during the year and received wages of $2,000. He had $140 of federal withholding.
• The Reeds have a balance due on their return and are unsure what to do.
• George, Helen, and Joshua are U.S. citizens with valid Social Security numbers.

11. What actions should George and Helen take to prevent having a balance due next year?

A. They should use the withholding calculator.

B. They should adjust their Form W-4 to increase withholding.

C. There is no way to prevent a balance due.

D. Both A and B.

12. What options do George and Helen have if they are not able to full pay their balance due by the due date of the return?

A. Wait to file their return until they have the money to pay the full amount owed.

B. File Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.

C. Pay as much as they can by the due date of the return and request a payment plan.

D. Both A and C.

13. George and Helen ask if their son Joshua should file a tax return for 2018. How should the volunteer respond?A. Joshua is exempt from filing because he is a student.

B. Joshua does not have to file because he is their dependent and they can claim his income on their tax return.

C. Joshua must file based on the 2018 filing threshold for children and other dependents.

D. Joshua should file a tax return to claim a refund of his withholding.

14. What is the amount of gambling winnings claimed on Jacob's and Martha's 2018 tax return?

A. $0

B. $1,300

C. $2,000

D. $2,500

15. Jacob and Martha can claim $2,000 of qualified education expenses to calculate Daniel's American opportunity credit.True/False

16. How much of Martha and Jacob's Social Security is taxable?

A. $0

B. $6,851

C. $7,169

D. $26,350

17. The amount of Martha and Jacob's standard deduction is $________.

18. Which of the following items are included in the total payments on Jacob and Martha's tax return?

A. Federal income tax withheld from Forms W-2 and 1099

B. $400 applied from 2017 return

C. Refundable credits

D. All of the above

19. What form must be used to split Jacob and Martha’s refund?

A. Form 8888, Allocation of Refund (Including Savings Bond Purchases)

B. Form 8880, Credit for Qualified Retirement Savings Contributions

C. Form 8862, Information To Claim Earned Income Credit After Disallowance

D. There is no form. A refund can't be split.

20. Does Emily have to pay a shared responsibility payment on her tax return?

A. Yes, she did not have full health coverage for 12 months of the year.

B. No, she can claim a short coverage gap exemption on her tax return.

21. The amount of Emily's education credit claimed on her tax return is $________.

22. Emily's total federal income tax withheld is $________.

23. What is the total credit amount shown on Form 2441, Child and Dependent Care Expenses?

A. $0

B. $600

C. $660

D. $792

24. Emily is eligible to claim the child tax credit on her 2018 tax return.True/False

25. Emily is subject to the 10% additional tax from her 401(k) distribution.True/False

For an addiction agency that treats through group or individual settings. Interview at least two experienced social workers in your agency or another community agency. Ask about their level of job satisfaction, as well as their strategies of self-care. What do they think job satisfaction is related to? Self-care, job requirements, or something else? Ask them what stressors they deal with and what advice they may have for how you should deal with them: focus specifically on those stressors related to the field of social work. Were you surprised about what they said? Prepare a one- to two-page report that summarizes the interviews. Write an additional page on how you plan to integrate self-care while completing the program and your field placement, and then throughout your social work career. Also, address how you will deal with stress as a social worker. Your submission should be two to three pages in length.