22. A worker may prefer to be classified as an employee (rather than an independent contractor) for which of the following reasons: a. To claim unreimbursed work-related expenses as a deduction for AGI. b. To avoid the self-employment tax. c. To avoid the overall limitation (50%) on unreimbursed business entertainment expenses. d. To avoid the limitations on unreimbursed work-related expenses. e. None of these 26. Pablo, who is single, has $180,000 of salary, and a $27,000 passive activity loss from a real estate rental activity in which he actively participates. Of the $27,000 loss, how much is deductible? a. SO b. $10,000 c. $25,000 d. $27,000 e. None of these 30. Angela, who is a single individual, rented an apartment on 72nd Street in New York City ("the apartment") on January 1 of Year 1. This was the only residence in which she lived. Two years later (January 1 of year 3) Angela purchased the same apartment from the owner for $1,200,00. 6 months later (July 1 of Year 3) Angela was told by her physician that she should move out of New York City permanently due to an underlying raspatory medical condition which made the New York City air quality and population density particularly dangerous for Angela. As a result, Angela put her apartment on the market and moved immediately to Arizona. The apartment sold on January 1 of Year 4 for $1,420,000 sale price, and Angela incurred $30,000 of selling expenses. How much income, if any, will Angela recognize from the sale of the apartment? a. SO b. $65,000 c. $95,000 d. $220,000 e. None of a-d is an amount Angela will recognize