1. During 2019, Robyn rents her beach house for 6 days and uses it for personal use for 30 days during the year. The rental income is $6,000 and the expenses are as follows: Mortgage interest $9,000 Real estate taxes 3,000 Utilities 2,000 Maintenance 1,000 Insurance 500 Depreciation (rental part) 4,000 Using the IRS approach, the total expenses that Robyn can deduct on her tax return in the current year is: a) $0; the personal use disqualified her from taking a deduction. b) $6,000 c) $8,000. d) $12,000; assuming she itemizes. e) None of the above.

2. Arnold and Beth will file a joint return in 2019. Mortgage interest on personal residence 6,000 Property taxes on personal residence 2,500 Alimony payments 12,000 Charitable contributions 1,500 State income taxes 5,000 Investment interest 7,500 Unreimbursed employee expenses 2,500 Sales taxes 2,600 Based on the above the deduction for AGI is: a) 0 b) 1,500 c) 12,000 d) 39,600 e) None of the above