1.) Raelene runs a small business. For 2021 she has business income of 230,000. During 2021, she purchased $100,000 of 5 year asset equipment. She elects to take $50,000 as a 179 deduction, but she elects not to take any additional first-year (Bonus) depreciation. What is Raelenes cost recovery deduction (179 plus MACRS) for 2021 in relation to these assets? Round your answer to the nearest dollar, and assume half-year convention.

2.)

Linda, who files as a single taxpayer, has AGI of $80,000 in 2021. She incurred the following expenses during the year:

State and local income taxes	2,800
State sales tax	1,200
Real estate taxes	3,800
Home mortgage interest	8,000
Car loan interest	600
Personal property (car) tax	400
Charitable contributions	1,000
Medical expenses (before 7.5% floor)	6,600
Unreimbursed employee business expenses	2,600

Calculate Linda's allowable itemized deductions.