1)

Numan is age 66 and unmarried and his only sources of income are $230,000 in taxable interest and $15,000 of Social Security benefits.

Numans adjusted gross income for the year is:

	A.	$237,500.
	B.	some other amount.
	C.	$230,000.
	D.	$245,000.
	E.	$242,750.

2) Ibrahim, who is married to Ana and filing MFJ, had the following transactions for 2019:

Salary $70,000

Capital loss from a stock investment 4,000

Medical expenses 10,000

IRA traditional contributions 5,000

Property taxes on personal residence 2,000

Ibrahim deductions for AGI for 2019 is:

	A.	$21,000.
	B.	$9,000.
	C.	$19,000.
	D.	$8,000.
	E.	some other amount.