16. Ellen borrowed $50,000 from her Parents for a down payment on the purchase of a new home. She paid interest of $3,200 in 2009, $0 in 2010, and $9000 in 2011. The IRS disallowed the deduction. Can you offer any explanation for the disallowances? 20. Fran travelled to San Francisco during the year to do volunteer work for one week for the Salvation Army. She normally receives $1,500 salary per week at her job and planning to deduct the $1,500 as a charitable contribution. In addition, Fran incurred the following costs in connection with the trip: $400 for transportation, $1,600 for lodging, and $550 for meals. Whats Frans deduction associated with this charitable activity? 23. Andy had AGI of $80,000 for 2011. He was injured in a rock-climbing accident and paid $5,200 for hospital expenses and $2,800 for doctor bills. Andy also incurred medical expenses of $2,400 for his child, Jodi, who lives with his former wife, Pearl, and is claimed as a dependant by her. In 2012, Andy was reimbursed $2,600 by his insurance company for the medical expenses attributable to the rock-climbing accident. a. Compute Andys deduction for medical expenses in 2011. b. Assume that Andy would have elected to itemize his deductions even if he had no included in gross income on 2012? c. Assume that Andys other itemized deductions in 2011 were $5300 and that he filed as a head of household. How much of the $2600 reimbursement must he include in gross income in 2012? 27. For calendar year 2011, Jean was a self-employed consultant with no employees. She had $80,000 net profit from consulting and paid $7000 in medical insurance premiums on a policy coverage 2011. How much of these premiums may Jean deduct as a deduction for AGI, and how much may she deduct as an itemized deduction (subject to the 7.5% floor)