Acity government adds street lights within its boundaries at a total cost of $396,500. the lights should burn for at least 13 years but can last significantly longer if maintained properly. the city sets up a system to monitor these lights with the goal that 97 percent will be working at any one time. during the year, the city spends $51,000 to clean and repair the lights so that they are working according to the specified conditions. however, it spends another $95,400 to construct lights for several new streets in the city. prepare the entries assuming infrastructure assets are capitalized with depreciation recorded. prepare the entries assuming infrastructure assets capitalized with government using the modified approach.

Bill is 31 years old, married, and lived with his spouse michelle from january 2018 to september 2018. bill paid all the cost of keeping up his home. he indicated that he is not legally separated and he and michelle agreed they will not a file a joint return. bill has an 8-year-old son, daniel, who qualifies as bill's dependent. bill worked as a clerk and his wages are $20,000 for 2018. his income tax before credits is $500. in 2018, he took a computer class at the local university to improve his job skills. bill has a receipt showing he paid $1,200 for tuition. he paid for all his educational expenses and did not receive any assistance or reimbursement. bill does not have enough deductions to itemize. bill, michelle, and daniel are u.s. citizens with valid social security numbers. 8. bill does not qualify to claim which of the following: a. head of household b. education benefit c. earned income credit d. all of the above