4. The TP had the following personal expenses:

• Real Property Taxes $ 4,900
• 2020 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) $ 9,000
• Charitable contributions - public charities $ 3,000 (cash)
• They made quarterly estimated payments toward their 2020 state income taxes: 4/15/20 - $500; 6/14/20 - $500; 9/14/20 - $500; 1/15/21 - $500.

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

a. Schedule A, Line 11 would be $720.

b. Schedule A, Line 8b would be $9,000.

c. Schedule A, Line 5e would be $10,300.

d. Schedule A, Line 4 would be $3,000.

8. If the TP in question 4 above had the filing status of married filing jointly, the amount on Form 1040, Line 9 should be:

a. $12,400.

b. $24,800.

c. $25,000.

d. $27,700.