1. Carlos is a self-employed, single taxpayer. In 2018„ he earned a net profit of $50,000 from his contracting business. He had no other Income. He would like to claim a deduction for the $8.000 he paid in medical insurance premiums during the year. He was not eligible for coverage under any other plan. Carlos should:

a. Enter this amount as an expense on Schedule C or C-EZ

b. Churn the deduction on Schedule SE

c. Claim the deduction directly on Schedule 1 (Form 1040).

d. Deduct this amount as a qualifying medical expense on Schedule A.

Mark fix follow up

2. Which of the following taxpayers may not be able to claim full benefits for some common itemized deductions?

a. Andre, a single taxpayer whose adjusted gross income was $270,000.

b. Dianne, whose adjusted gross income was $150,000 and will file married Wing separately

b. Jim and Susan, who are married and file a joint return. Their adjusted gross income was $310,000.

d. Beginning in 2018, the Income-based phaseout of certain itemized deductions does not apply. Mark for Mow up