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This Is Just One Of 6 pages i have to do tonight!!
Proofread for errors; fix the verb, or write ok. Use only the present tense.
I. IGNORE PREPOSITIONAL PHRASES BETWEEN SUBJECT & VERB.
1. One of the leaping dolphins are pink.
2. All the sisters and brothers in that family has red hair.
3. The newspaper story about the muggings in two parking lots suggests that they are related.
4. The owner of the company that makes tennis shoes and rackets are very rich.
II. EXCEPTION: DO NOT IGNORE THE PREPOSITIONAL PHRASE WHEN USED WITH THESE: A LOT OF___, LOTS OF___, ALL OF___, SOME OF___.
1. There is lots of rice in China.
2. There is a lot of art displays in the park this weekend.
3. Some of the candidates in the current election do not want to address that issue.
4. A lot of milk and cheese is needed for that recipe.
III. IGNORE PHRASES BEGINNING WITH THESE WORDS WHEN THEY COME BETWEEN THE SUBJECT & VERB: INCLUDING, TOGETHER WITH, ALONG WITH, ACCOMPANIED BY, IN ADDITION TO, EXCEPT, AS WELL AS.
1. The mother as well as her daughters like to shop.
2.
2. A tent as well as sleeping bags are needed for this trip.
3. All of the ice cream flavors except maple walnut are on sale.
4. A surfboard as well as accessories are being raffled off.
IV. FOR COMPOUND SUBJECTS, PAY ATTENTION TO THE WORD USED TO CONNECT THEM. ______ AND _________= PLURAL SUBJECT
_____OR/NOR_____= AGREE WITH CLOSER SUBJ
1. The coach or his assistants plans strategy for the game.
2. A freshman and a senior are going to prom.
3. The pirate captain or his crew attack the boats.
4. The prosecutor and the defense lawyer argue in court.
V. COLLECTIVE NOUNS (team, committee...) AND INDEFINITE PRONOUNS (everyone, nobody, each...) ARE USUALLY SINGULAR SUBJECTS.
1. The jury for those kinds of cases are sequestered.
2. Each of the game show contestants want to win the car.
3. Neither of the players has signed a contract.
4. The choir at many churches plan a special program for Easter.

I'm thinking of doing a fundraiser and selling raffle tickets for $100 each. The person that wins the car (say value of $40,000), what would be the tax liability? I live in Calif. Thx!