10000C - Sample Course

This exam has 5 questions and requires a score of 70% to receive credit.

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1. What was the standard mileage rate for a car used for business in 2018:
  a. 14 cents
  b. 18 cents
  c. 24 cents
  d. 54.5 cents
2. An expense that is helpful and appropriate for your business is considered to be which of the following:
  a. an ordinary expense
  b. a necessary expense
  c. necessary if it is required
  d. an extravagant expense
3. In order to satisfy the rest requirement, which of the following is correct:
  a. you must be away from your tax home for a whole day
  b. you must at least take a nap in your car
  c. your relief from duty must be long enough to get necessary sleep or rest
  d. you must take a lunch break of one hour or longer
4. Generally, where is your tax home:
  a. your regular place of business
  b. the metropolitan area that you live in
  c. your personal residence
  d. the location where you spend the most time
5. Which of the following is true when you travel back to your tax home while on a temporary assignment:
  a. you are considered away from home even when you are back in your home town on your days off
  b. you can deduct your travel expenses while traveling between your temporary place of work and your tax home
  c. you cannot deduct the cost of your hotel room if kept while at home
  d. you cannot go back home on your days off