15. Mr. and Mrs. White's adjusted gross income for 2020 was $100,000. During the year they incurred and paid the following: Business Publications........ $200 Tax return preparation fee............. $600 Fees for will preparation.... $1,000 Life Insurance Premiums.... $2,000 Union dues.. $2,400 How much can the White's claim as miscellaneous itemized deductions for 2020? a. $0 b. $1,200 C. $3,200 d. $4,200 16. Jean Wiz, a single taxpayer, is very active in her church. On November 10, 2020, she donated to the church clothing with a fair market value of $50 that she had purchased several years ago for $400. On the same date she contributed stock with a fair value of $200 that she had purchased two months earlier for $100. What amount can Wiz include as an itemized charitable contribution deduction on her 2020 return? a. $150 b. $250 C. $450 d. $500 17. Which of the following is not a specified service activity under Sec. 199A? a. Accounting b. Consulting c. Performing arts d. Engineering e. Financial services 18. Pavlos owns 30% of an Scorporation that pays him $60,000 of wages and allocates to him $75,000 of ordinary income. Based on only these facts, what is Pavlos' qualified business income? a. $15,000 b. $60,000