42. Which of the following is not allowed as an itemized deduction? a. Cash donation to a church. b. Interest expense on a $ 800,000 loan incurred in 2016 to buy a principal residence. c. A subscription to the Wall Street Journal to help with personal investment decisions. d. Gambling losses to the extent of gambling winnings. e. All are allowed as itemized deductions. 43. Edna had an accident while competing in a rodeo. She sustained facial injuries that required cosmetic surgery. While having the surgery done to restore her appearance, she had additional surgery done to reshape her chin, which was not injured in the accident. The surgery to restore her appearance cost $9,000 and the surgery to reshape her chin cost $ 6,000. How much of Edna's surgical fees will qualify as a deductible medical expense (before application of the 2021 7.5% -of-AGI floor)? a. $0 b. $ 6,000 c. $9,000 d. $ 15,000 e. None of these 44. Fred and Lucy are married, ages 33 and 32, and together have an AGI of $ 120,000 in 2020. They have four dependents and file a joint return. They pay $5,000 for a high deductible health insurance policy and contribute $ 2,600 to a qualified Health Savings Account. During the year, they paid the following amounts for medical care: $ 9,200 in doctor and dentist bills and hospital expenses, and $3,000 for prescribed medicine and drugs. In October 2020, they received an insurance reimbursement of $4,400 for the hospitalization. They expect to receive an additional reimbursement of $ 1,000 in January 2021. Determine the maximum itemized deduction allowable for medical expenses in 2020. Use the 2019 10% -of-AGI floor (just to make the math simpler). a. $800 b. $3,800 c. $9,200 d. $ 12,800 e. None of these