1) Dima, who is 45 years old and single, had the following transactions for 2019:

Salary $56,000

Interest income on ExxomMobil Corporation bonds 2,000

Gift from parents 12,000

Contribution to traditional IRA 7,000

Lottery winnings 5,000

Dimas AGI for 2019 is:

	A.	$61,000.
	B.	some other amount.
	C.	$56,000.
	D.	$68,000.
	E.	$57,000.

2) Jordan is 44 years old and single, had gross income of $38,000, and incurred the following expenses during 2019:

Charitable contribution $2,500

Taxes and interest on home mortgage 9,000

Legal fees incurred in a tax dispute 1,000

Medical expenses 4,000

Jordans AGI is:

	A.	$38,000.
	B.	$37,800
	C.	$35,500.
	D.	$28,800.
	E.	$32,800.