1.All of the following taxpayers are claiming the standard deduction on their return. Which one may claim the nonitemized deduction for charitable contributions on their 2021 return?

a.Hana donated gently used clothing and household goods to her local homeless shelter. The fair market value of the items she donated was $200.

b.Mike donated $100 in cash to his church.

c.Amy sent $150 to her sister, Fawn, after Fawn lost her job.

2.Ella's main home was foreclosed in 2021. Ella received Forms 1099-C reporting the following amounts of canceled debt: $10,000 in acquisition debt. $5,000 of a home equity loan. Ella used the funds from this loan to purchase a new car. How much of this cancellation of debt is excludable from Ella's 2021 income under the qualified principal residence exclusion?

a. $0. The qualified principal residence exclusion does not apply to debt canceled in 2021.

b. $5,000.

c.$10,000.

d. $15,000.