1. Clem is married and is a skilled carpenter. Clems wife, Wanda, works part-time as a substitute grade school teacher. Clem paid self-employment tax of $14,000 (the employer portion is $7,000) and Wanda had $4,000 of Social Security taxes withheld from her pay. Determine the amount of Clems expenses that are deductible for AGI this year.

2.Lionel is an unmarried law student at State University Law School, a qualified educational institution. This year Lionel borrowed $24,000 from County Bank and paid interest of $1,440. Lionel used the loan proceeds to pay his law school tuition. Calculate the amount Lionel can deduct for interest on higher education loans. Lionels AGI before deducting interest on higher education loans is $82,000.

3. Simpson is a single individual who is employed full-time by Duff Corporation. This year Simpson reports AGI of $49,000 and has incurred the following medical expenses:

Dentist charges $ 900 Physician's charges 1,800 Optical charges 500 Cost of eyeglasses 300 Hospital charges 2,100 Prescription drugs 250 Over-the-counter drugs 450 Medical insurance premiums (not through an exchange) 775

Calculate the amount of medical expenses that will be included with Simpsons itemized deductions after any applicable limitations.