1. Assume each element of an array list, stored in row-major order, occupies four bytes of storage. If array list is declared by each of the following, and the base address of the array is 100, find the address of the indicated array element.Please show all work.

Declaration                                 Address

integer list[1..100];                      list[10]

integer list[0..10, 0..20];              list[5, 10]

integer list[-5..5, -1..12];             list[3, 8]

2. Develop a formula, as in our class discussion, to access an array element if the two-dimensional array is stored in column-major order, i.e., array elements are stored in memory column-by-column rather than row-by-row. Please show allwork.

1. Medical Expenses. K and her two brothers currently provide more than half the support of their mother, For the past several years, they have taken turns claiming a dependency exemption deduction for their mother under a multiple support agreement. This year, K will be entitled to the exemption, and her mother needs money for cataract surgery and new eyeglasses. K ‘s accountant has suggested that she can double up on the tax benefits by directing her share of her mother’s support toward these expenses. How is this possible?2.State Income Taxes. During 2012, K paid $500 in estimated state income taxes, An additional $400 in state income taxes was withheld from her salary by K’s employer and remitted to the state. K also received a $200 refund check during 2012 for excess state income taxes paid in 2011. She had claimed a deduction for $750 of state income taxes paid in 2011. K uses the cash method of accounting and has adjusted gross income of $50,000 for the year.a. If K itemizes her deductions, how much may she claim as a deduction for state income taxes on her 2012 Federal tax return?b. If K’s itemized deductions for 2011 were $1,900 greater than her standard deduction, how must the $200 refund be treated for Federal income tax purposes?