1.

Dave had to drive from Pittsburgh to the Cleveland Clinic numerous times during 2016; he incurred 1,053 miles and spent $650 on gas. What, if anything, can he deduct as a medical expense on his 2016 return?

a.$650 b. $200 c. Nothing, travel expenses are not a deductible medical expense. d. $850

2.

An individual is considered a Material Participant if they pass which of the following tests?(Points : 5)

a.The activity is a personal service activity b. The individual materially participated in the activity for 5 out of the last 10 years immediately proceeding the tax year. c. The Individual participates in the activity for more than 50 hours per year and not less than any other individual. d. The individual is considered an expert in this activity.

3.

Which of the following is not a passive activity?(Points : 5)

a.Owning a business and materially participating b. Owning a vacation homec. Owning an LP interest in a Publicly Traded Partnershipd. 20% ownership of a residential rental property

Select correct answer for each.