1. To receive a deduction, medical expenses for an unmarried taxpayer, age 62, must exceed ____________ of AGI.

2. A taxpayer pays $2,400 in points when taking out a 15-year loan to buy a vacation home. If the purchase of the home takes place on September 1, 2018, the taxpayer deducts ____________ as points on his 2018 Schedule A. Round your answer to the nearest dollar.

3. Which of the following is capital gain property for purposes of the charitable contribution deduction?

		Milk to a dairy farmer.
		Stock purchased 6 months ago.
		The taxpayer's personal computer (purchased 3 years ago).
		Land purchased for $15,000 five years ago; currently worth $17,000.
		None of the above.