1. Which of the following is an allowable miscellaneous itemized deduction?

a.Federal estate tax on income in respect of a decedent

b.Unreimbursed employee business expenses

c.Personal meals while moving

d.Tax return preparation fees (other than for portions of the return related to business)

e.Expenses related to hobby income

2. True of False. The maximum charitable contribution deduction may exceed 60% of AGI for the tax year.