Jack and Mark have been living together in a romantic relationship for over two years. They own a home together and pool their income into joint bank accounts. Which of the following statements is true?

A) Jack may be able to put Mark on his health benefits because they have a common law marriage.
B) Jack may be able to put Mark on his health benefits because they are spousal equivalents.
C) Same-sex partners can only be covered on their partner's health insurance in certain geographical areas.
D) Spousal equivalent policies only refer to gay and lesbian relationships.
E) Depending on where they live, their company may be required to provide domestic partner benefits.

Alice is an attorney and earned $175,000 from her practice in the current year.Alice also owns three passive activities.The activities had the following income and losses: $\begin{array}{ll}\text{ Partrnership A }& \$40,000\\ \text{ Partnership B }& \$(32,000)\\ \text{ Partnership C }& \$(24,000)\end{array}$ What is Alice's adjusted gross income for the current year?

A) $119,000.
B) $159,000.
C) $175,000.
D) $215,000.