I:11-41 Cash Basis Expenses. How much of the following expenses are currently deductible by a cash basis taxpayer?

a. Medical prescriptions costing $20 paid by credit card (medical expenses already exceed the AGI floor).

b. Prepaid interest (not related to points) of $200 on a residential loan.

c. Taxpayer borrows $300 from the bank to make a charitable contribution. The $300 is paid to the charitable organization before the end of the tax year.

d. Taxpayer gives a note to his church indicating an intent to contribute $300.

e. A calendar-year individual mails a check for $200 to his church on December 31. The check is postmarked December 31 and clears the bank on January 4.