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2020年USCPA模擬題36：Auditing
學會合理運用時間，在學習aicpa時用至少的時間學到至多的內(nèi)容，堅持不懈的每天練習，定會取得好的成績。正保會計網(wǎng)校提供高質(zhì)量習題，以下為2020年USCPA模擬題36：Auditing， 備考2020AICPA的考生們，快來一起來練習吧！
Mark and Molly met at a New Year's Eve party held December 31, Year 1. They instantly bonded, fell madly in love, and were married at 11:38 p.m. that night. Identify Mark's filing status for Year 1.
A. Single
B. Married filing jointly
C. Head of household
D. Surviving spouse
【正確答案】b
【答案解析】
Explanation
Choice "B" is correct. Mark and Molly were married as of midnight on December 31, Year 1. Therefore, Mark's only options are to file as married either jointly or separately, and because "jointly" is the only option presented that qualifies, it is the correct choice.
Choices "A", "C", and "D" are incorrect, based on the above explanation.
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