1. Barbara incurred t he following expenses during the year: $840 dues at a health club she joined at the suggestion of her physician to improve her general physical condition, S240 for multiple vitamins and antioxidant vitamins, $500 for a smoking cessation program, $250 for nonprescription nicotine gum, $600 for insulin, and $7,200 for funeral expenses for mother who passed away in June. Before considering the AGI limitation, what amount may Barbara include in computing her medical expense deduction? 2. Pierre, a cash basis, unmarried taxpayer, had $1,400 of state income tax withhold during 2018. Also in 2018, Pierre paid S455 that was due when he filed his 2017 state income tax return and made estimated payments of $975 toward his 2018 state income tax liability. When Pierre files his 2018 Federal income tax return in April 2019, he elects to itemize deductions, which amount to S15,650, including the state income tax payments and withholdings, all of which reduce his taxable income a. What is Pierre's 2018 state income tax deduction? $2 b. As a result of overpaying his 2018 state income tax, Pierre receives a refund of S630 early in 2019. The standard deduction for single taxpayers was S12,000 How much of the $630 will Pierre include in his 2019 gross income? 3. Miller owns a personal residence with a fair market value of $195,000 and an outstanding first mortgage of S157,000 which was used entirely to acquire the residence. This year, Miller gets a home equity loan of S10,000 to purchase new jet skis. How much of this mortgage debt is treated as qualified residence indebtedness