$__________ 23. (LO6) What is the amount of California itemized deductions given the following? Federal itemized deductions total $26,750. The total includes real estate property tax of $3,200, state, and local income tax of $2,900, State Disability Insurance of $320, personal property tax on automobiles of $590. Assume the total tax deduction for federal purposes is less than $10,000. $__________ 24. (LO6) Gene and Jeanie (MFJ) have federal AGI of $376,500, and federal itemized deductions of $43,200, which includes state and local income tax of $8,650 and State Disability Insurance of $640. What amount can they claim for California itemized deductions? T or F 25. (LO7) Most adjustments and preference items used in the computation of the California Alternative Minimum Tax decrease income on which the tax is computed.

$__________ 26. (LO7) Del and Dawns (MFJ) regular taxable income is $78,415 and their Alternative Minimum Taxable Income before the exemption is $127,230. How much is their Tentative Alternative Minimum Tax? Your answer should not consider regular tax. $__________ 27. (LO7) Refer to question #26. How much total tax must they pay? (Now consider regular tax.) T or F 28. (LO8) Most California taxpayers claim at least one credit. T or F 29. (LO8) A taxpayer moving to California from Nevada and living in California for less than the whole year, is not eligible for a renters credit. $__________ 30. (LO8) If a taxpayer claims a federal childcare tax credit of $600 and federal AGI is $40,000, how much is the California childcare credit?