1.Joann and Joseph are married and file separate returns. Joseph has kidney disease and must

receive dialysis on a regular basis. Joann attends the Conference for Spouses of Dialysis

Patients. Joann spends most of her time at the conference attending sessions on medical

information. They live in a community property state and used their joint savings account to

pay for all the expenses. Which of the following expenses incurred while at the conference

would be allowed as a deductible on Joann's tax return?

a) The entire $500 admission fee to the conference

b) Lodging and meal expense of $500

c) Transportation expense of $300 ($600 total expense)

d) The cost of an autobiography written by a person with Joseph's condition

2.Tim and Faith are a married couple living in a community property state. During the tax year,

Faith became ill, and the couple paid $6,000 in medical expenses from their joint account in

the first seven months. Due to the stress of the illness, the marriage dissolved in September

and Faith incurred another $7,000 in medical expenses after she moved back home with her

parents. How much can Tim deduct on his tax return for the medical expense incurred during

Faith's illness?

a) $ 0

b) $ 3,000

c) $ 6,000

d) $13,000