6. Which of the following statements regarding tax deductions is CORRECT? A) Taxpayers subtract for AGI deductions from gross income to determine AGI. B) A taxpayer may deduct for AGI costs only if they exceed the standard deduction amount. C) The deduction for qualified business income is a for AGI deduction. D) A taxpayer may deduct for AGI costs only if they exceed the taxpayer's itemized deductions.

7. All of the following are allowable FOR AGI deductions EXCEPT A) Unreimbursed employer expenses. B) Self-employment taxes. C) Business expenses for a self-employed taxpayer. D) Moving expenses for military personnel.

8. Which of the following deductions has a floor? A) Standard deductions. B) Unreimbursed employee expenses.

C) Charitable contributions. D) None of these.

9. Which of the following is NOT an itemized deduction? A) Taxes on the valuation of real and personal property. B) Medical expenses. C) Self-employment taxes. D) Charitable contributions.

E) State and local taxes paid.

10. Which of the following deductions contains a particular or modifier which limits the amount of deduction available? A) Taxes on the valuation of real or personal property. B) Medical or dental expenses. C) Self-employment taxes. D) State and local taxes paid.