1. Which of the following taxpayers may make a contribution to a traditional IRA? All have a single filing status.

A. Chloe (64) has an AGI of $36,000 consisting of pension income of $17,000, interest of $5,125, dividends of $6,775, and net rental income of $7,100.

B. Jarred (74) has an AGI of $63,230 consisting of wages of $45,955, taxable social security of $12,895, and interest income of $4,380.

C. Kerri (78) has an AGI of $9,450 consisting solely of interest.

D. Pharrell (48) has an AGI of $79,890 consisting of net rental income of $72,000 and dividend income of $7,890.

2. Kelly, age 53, has an AGI of $113,429 and files head of household claiming her three children. She paid $15,253 for orthodontia for the children and she has $16,981 in other itemized deductions. What is Kelly's medical and dental expense deduction for 2020?

A. $11,343

B. $6,746

C. $3,910

D. $0