33. In the current year, if you are self-empu year, if you are self-employed, you cannot deduct, as a business expense, for medical insuranindividual tax 100% of the y, as an adjustment to arrive at adjusted gross income on your individual ax a. True b. False 34. Interest and penalties paid on an individual income tax deficiency are deductible as a business expense if the deficiency was related to income from a business? a. True b. False 35. The medical portion of your auto insurance premium is a deductible medical expense? a. True b. False 36. For the purposes of claiming the Earned Income Credit, a qualifying child could be any of the following except: a. Your 20 year-old unemployed child. b. Your child who is less than 17 years old. c. Your 22 year-old grandson who is a full-time student d. Your 40 year-old permanently disabled stepson. 37. A payment to a nursing home for the day care of your disabled and dependent father may qualify as an employment-related expense for the disabled dependent care credit? a. True b. False 38. Tuition and fees for enrollment, course materials, and room and board all eligible expenses for the American Opportunity Tax Credit? a. True b. False