1. Perla, age 67 and single, paid home mortgage interest of $6,000, charitable contributions of $2,000 and property taxes of $3,000 in 2020. He has no dependents. Perla will claim a deduction from AGI of (explain your answer)

A) $14,050.

B) $16,650.

C) $16,100.

D) $15,000.

2.

Husband and wife, who live in a common law state, are eligible to file a joint return for 2020, but elect to file separately. Wife has adjusted gross income of $30,000 and has $3,500 of expenditures which qualify as itemized deductions. Husband deducts itemized deductions of $15,750. What is the taxable income for the wife? (explain your answer)

A) $17,600

B) $22,800

C) $26,500

D) None of the above