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tax_0 | What is the standard deduction for a single filer in 2023? | [
"$13,850",
"$12,950",
"$14,600",
"$13,000"
] | 0 | For tax year 2023, the standard deduction for single taxpayers and married individuals filing separately is $13,850. | personal_tax | easy | IRS Guidelines | [
"26 U.S.C. 搂 63(c)"
] |
tax_1 | Which of the following is NOT considered a qualified business expense? | [
"Office rent",
"Personal grocery shopping",
"Business insurance",
"Employee salaries"
] | 1 | Personal expenses, including grocery shopping for personal use, are not qualified business expenses. | business_tax | medium | IRS Guidelines | [
"26 U.S.C. 搂 162"
] |
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