1.) West's AGI was $90,000. During the current year he incurred and paid the following:

Professional journals $2,000

Tax return preparation fee $1,000

Dues to professional organizations $1,500

Fees for will preparation (no tax advice) $800

Life insurance premiums $1,400

None of the expenses were reimbursed. Assuming he can itemize deductions, how much should West claim as meiscellaneous itemized deductions (after limitations have been applied)? a.) $5,300 b.) $4,500 c.) $3,500 d.) $2,700

2.) Brittany, who is an employee, drove her automobile a total of 20,000 business miles in 2014. This represents about 75% of the auto's use. She has receipts as follows:

Parking (business only) $500

Tolls (business only) $200

Repairs $1,000

Brittany's 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.) $11,200 b.)$11,950 c.) $12,200 d.) $13,200

3.) All of the following are allowed a "for AGI" deduction except: a.) Alan is self-employed and is away from home overnight on job-related business b.) Jennifer, who lives in Houston, is the owner or several apartment buildings in Slat Lake City and travels there to inspect and manage her investments c.) Alison is an employee who is required to travel to company facilities throughout the US in the conduct of her management responsibilities. She is no reimbursed by her employer. d.) Cora owns her own CPA firm and travels from Layfayette, LA to Washington D.C. to attend a tax conference.

4.) Bill obtained a new job in Boston. He incurred the following moving expenses:

Transportation of household goods and personal effects $2,600

Cost of transporting Bill's family $2,000

House-hunting trip $1,700

Payments to lessor to cancel a lease $500

Assuming Bill is entitled to deduct moving expenses, what is the amount of the deduction? a.)$6,800 b.) $2,600 c.) $6,300 d.) $4,600