Above-the-line” deductions are more valuable than “below-the-line” deductions. (True/False) 2.

1.  Above-the-line” deductions are more valuable than “below-the-line” deductions. (True/False)

2.  ALL of the following are tests used to determine whether a taxpayer in entitled to a dependency exemption, EXCEPT the:

a.            marriage test

b.            taxable income test

c.        relationship test