6) A single taxpayer is taking the standard deduction. What is the maximum amount of charitable deduction that the taxpayer may claim on their tax return for tax year 2021? A. $100 B. $300 C. $500 D. Zero 7) Which of the following are true in regard to depreciation. A. Land can not be depreciated B. Salvage value is ignored under all methods of depreciation C. Accelerated methods are used for MACRS. D. Depreciation is the write-off of market value.