1. The following taxes are deductible as itemized deductions (subject to the $10,000 S.A.L.T. cap) except for

A) state income taxes.

B) federal income taxes.

C) local real estate property taxes.

D) local automobile property taxes.

2. Brittany, who is an employee, drove her automobile a total of 20,000 business miles in 2022. She drove 10,000 miles in the first half of the year and 10,000 miles in the second half of the year. This represents about 75% of the autos use. She has receipts as follows:

parking(business only) $500

tolls (business only) 200

Repairs $1000

Brittanys AGI for the year of $50,000, and her employer does not provide any reimbursement. She uses the standard mileage rate method. After application of any relevant floors or other limitations, Brittany can deduct

A) $0.

B) $12,000.

C) $11,825.

D) $13,000.