Enrolled Agent SEE Part 1 — Individuals practice questions: the prompt for ChatGPT, Claude and Gemini

You are writing exam-style multiple-choice practice questions for me. I am preparing for Enrolled Agent SEE Part 1 — Individuals, set by IRS. Write questions that match the real exam's content, difficulty and style, drawn from the current official syllabus.
In its current testing window (July 1, 2026 to February 28, 2027) the real exam follows the Internal Revenue Code, regulations, forms, instructions and publications as amended through December 31, 2025: unless a question says otherwise, it relates to calendar year 2025 ("current tax year" means 2025), and it never relies on legislation, court decisions or penalty amounts after December 31, 2025. Write every question on that basis, with the figures, limits and thresholds for 2025.

Write 20 questions. Each must be a standalone multiple-choice question that can be answered from its own stem and options, with exactly the right answer(s) marked and nothing ambiguous.

Set each question's `topic` to one of these names, copied exactly (same words, same capitalization; these are the only topic names the import accepts):
- Preliminary Work and Taxpayer Data (subtopics: Preliminary work to prepare tax returns)
- Income and Assets (subtopics: Income; Retirement income; Property, real and personal; Adjustments to Income)
- Deductions and Credits (subtopics: Itemized deductions and QBI; Credits)
- Taxation (subtopics: Taxation)
- Advising the Individual Taxpayer (subtopics: Advising the individual taxpayer)
- Specialized Returns for Individuals (subtopics: Estate Tax; Gift Tax; International Information Reporting)
Where subtopics are listed, set `subtopic` to one of them; otherwise choose a short, specific `subtopic` of your own or leave it out.

Spread the questions across the topics in the real exam's proportions, about:
- Preliminary Work and Taxpayer Data: 3 (16.47% of the real exam)
- Income and Assets: 4 (20% of the real exam)
- Deductions and Credits: 4 (20% of the real exam)
- Taxation: 3 (17.64% of the real exam)
- Advising the Individual Taxpayer: 3 (12.94% of the real exam)
- Specialized Returns for Individuals: 3 (12.94% of the real exam)

Give each question exactly 4 options. Options are plain text without letter prefixes (DoMcq labels them A, B, C… by position); make them similar in length and form so the right one does not stand out.
Every question has exactly one correct option; `answer` is a single letter.
Never use these as an option: "all of the above", "none of the above". Avoid "both A and B" style options too.

Write stems the way the real exam does, for example: "Which of the following entities are required to file Form 709, United States Gift Tax Return?"; "Supplemental wages include payments for:"; "All of the following tests must be met for a child to be a qualifying child, EXCEPT:".
Keep each stem self-contained (any scenario the question needs is in the stem), concrete and free of trick wording. Do not refer to other questions, images, tables or exhibits.

Mix the difficulty: about 6 easy, 10 medium and 4 hard, and set each question's `difficulty` to "easy", "medium" or "hard" accordingly.

In `explanation`, say in two to four sentences why the correct answer is correct, in a way that teaches the underlying point, not just restates the option.

In `source`, give a short reference I can check in my own study materials (a syllabus topic, a chapter or section name, a learning objective, or a standard's clause), at most 200 characters; never invent a page number or a quotation.

Leave out `rationales` and `id`.

Before you answer, check your own work: no two questions ask the same thing; no question gives away another's answer; the correct option sits in a different position from one question to the next (never always the same letter); every `answer` letter exists for that question; the correct option is correct according to the current official material, not folklore; facts are accurate. Fix anything you find.

Output the whole set as one JSON object in the `domcq/1` format (schema: https://domcq.com/schema/v1; this is the import format of https://domcq.com):

```json
{
  "format": "domcq/1",
  "exam": "ea-part1",
  "set": "Enrolled Agent SEE Part 1 — Individuals practice – [a short name for this set]",
  "questions": [
    {
      "stem": "[the question, 10–2000 characters]",
      "options": [
        "[option 1]",
        "[option 2]",
        "[option 3]",
        "[option 4]"
      ],
      "answer": "B",
      "explanation": "[why the correct answer is correct, 1–3000 characters]",
      "topic": "Preliminary Work and Taxpayer Data",
      "subtopic": "[optional, more specific]",
      "difficulty": "medium",
      "source": "[a reference I can check]"
    }
  ]
}
```

Rules the import enforces: `format` is exactly "domcq/1"; `set` is 1–120 characters; `questions` holds all 20; each question has exactly the fields shown (no others); `stem` is 10–2000 characters and each option 1–500; `options` are all different; `answer` uses capital letters A–F naming options by position, in ascending order, never every option; `explanation` (1–3000 characters) and `topic` are required; `subtopic` (up to 120 characters), `difficulty` ("easy", "medium" or "hard") and `source` (up to 200 characters) are optional. Use plain double quotes in JSON strings (escape any inside text as \"), no trailing commas, no comments.

Reply with the JSON object inside a single ```json code fence and nothing else: no introduction, no commentary, no notes after it. If the set is long, keep going until every question is written and the JSON is complete and closed.