2

1 Situations $6,000 - Self-employed health insurance premiums paid $9,000 - Self-employment tax paid Adjusted gross income $4,000 - Unreimbursed nonbusiness casualty loss incurred in federally declared disaster area 123 $2,000 - Contribution to a ROTH IRA account $180 - Remittance of jury duty pay to employer $200 - Penalty on early withdrawal of certificate of deposit 123 $24,000 - Amount of a traditional IRA that was rolled over to another traditional IRA in a direct trustee-to-trustee transfer within 50 days $8,000 - Gambling losses incurred (no winnings reported) $200 - Unreimbursed classroom supplies (the taxpayer is an eligible educator) $6,000 - Loss on sale of personal-use automobile $10,000 - Contribution to the capital of an S corporation $3,000 - Write-off of a worthless nonbusiness loan $1 ,600 - Student loan interest paid (assuming that no phaseouts apply) $12,000 - Cash inheritance received from a relative's estate $18,000 - Prior year's federal income tax paid in the current year