The best toaster ovens should come with at least a basic array of accessories -- baking pans, broiling trays, and racks, for example. Remember, most of your standard-sized baking and cooking pans and trays won't fit in a toaster oven.
Personal exemption (United States) Under United States tax law, a personal exemption is an amount that a resident taxpayer is entitled to claim as a tax deduction against personal income in calculating taxable income and consequently federal income tax. It has the effect of reducing income tax payable, even to tax-free level, but not so as to result in a tax refund.
Gross Income Test. The gross income test is tied to the personal exemption amount. For 2013, the personal exemption amount is $3,900. A taxpayer cannot claim a dependent as a qualifying relative if that person's gross income is $3,900 or more (for 2013).Gross income is all income in the form of money, property, and services that is not exempt from tax (from Publication 501).ross Income Test. The gross income test is tied to the personal exemption amount. For 2013, the personal exemption amount is $3,900. A taxpayer cannot claim a dependent as a qualifying relative if that person's gross income is $3,900 or more (for 2013).