35 on august 14 th olaf was involved in an electrical

35. On August 14 th , Olaf was involved in an electrical accident, which left him completely blind in
one eye and only partial vision in the other eye. Olaf’s ophthalmologist was able to correct
Olaf’s vision to 20/200 with a prescribed contact lens in one eye. However, due to the pain,
Olaf can only wear the contact lens for a few hours each day. Olaf’s vision is not expected to
improve beyond the present condition. Is Olaf entitled to the higher stand deduction for
blindness?
a) No, Olaf must be completely blind in both eyes to be eligible for the higher standard
deduction.
b) No, Olaf is not entitled to the higher standard deduction because his vision is correctable
with a contact lens.
c) Yes, Olaf is entitled to the higher standard deduction because he can only wear the contact
lens briefly.
d) Yes, Olaf is entitled to the higher standard deduction, but only beginning in the year
following the accident.
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36. Lester is retired with only investment income and prefers not to make estimated tax payments.
If he has a balance due, he’d rather pay the entire balance due when he files his tax return.
Which of the following statements is most accurate?

in the current tax year. Lester must make estimated payments.
b) Lester had a tax liability in the previous tax year and expects to owe approximately $990 in
the current year. Lester must make estimated payments
c) Lester was a U.S. citizen or resident for the entire year, and his prior-year tax year covered
a 12 month-period. Lester is not required to make estimated tax payments
d) Lester had no tax liability for in the previous tax year, was a U.S. citizen for the entire year,
and his prior tax year tax return covered 12-months. Lester had withholding of $2,650 but
expects to owe $1,000 in the current year. Lester must make estimated tax payments.