1-n 2020, Jessica bought a new heavy truck for $50,000 to use 80% for her sole proprietorship. Total miles driven include 10,800 in 2020, 11,800 in 2021, and 11,300 in 2022. (Use Table 6A-1)

Required:

1. If Jessica uses the standard mileage method, how much may she deduct on her 2022 tax return (miles were incurred ratably throughout the year)?
2. What is the deduction for 2022 assuming the actual method was used from the beginning? Calculate depreciation only; the truck is not limited by the luxury auto rules. Also, assume 179 was not elected in the year of purchase.

Note: For all requirements, do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.

2-In 2021, Alondra, a single taxpayer, had $4,000 in state tax withheld from her paycheck. She properly deducted that amount on her 2021 tax return as an itemized deduction that she qualified for, thus reducing her tax liability. After filing her 2021 tax return, Alondra discovered that she had overpaid her state tax by $306. She received her refund in July 2022. Must the state refund of $306 be included in her taxable income?

3- Brittany purchased a building for $440,000 on January 1, 2014. The purchase price does not include land. (Use Table 6A-6 and Table 6A-8)

Required:

Calculate the cost recovery for 2014 and 2022 if the real property is:

1. Residential real property.
2. A warehouse.

Note: For all requirements, round your final answers to the nearest whole dollar amount.

a.2014=

b.2022=

a;2014=

b;2022=