4.) The TP had the following personal expenses:

• Real Property Taxes $ 4,900
• 2021 State income tax withholdings $ 3,200
• Personal Property Taxes on family car:

[(2% x FMV of car ($35,000) + flat fee of $100)] = $ 800

• Medical Bills $10,500
• Home Mortgage Interest (from Form 1098) $ 9,600
• Charitable contributions - public charities $ 3,000 (cash)
• They made quarterly estimated payments toward their 2021 state income taxes: 4/15/21 - $500; 6/14/21 - $500; 9/14/21 - $500; 1/15/22 - $500.

If the TPs AGI was $100,000, which of the following is correct?

Form 1040, Line 12 would be $25,600

Schedule A, Line 8b would be $9,600.

Schedule A, Line 5e would be $10,250.

Schedule A, Line 4 would be $3,750.

8.)If the TP in question 4 above had the filing status of married filing jointly, the amount on Form 1040, Line 12 (that is, Line 12c) should be:

$27,050.

$26,750.

$25,600.

$26,450.