1. Adele is a California resident. During the tax year, she won $15,000 in the California lottery and $8,000 in Vegas. While on vacation in Virginia, she won $2,500. How much of Adeles lottery winnings are taxable when she completes her California state return?

   a) $ 8,000 b) $10,500 c) $15,000 d) $25,500

2. Josh itemized his deductions on his federal return. He deducted tax preparation fees of $200, educator expenses of $300, and California lottery losses of $800. Of these expenses, how much is not deductible on the California return?

   1. a) They are all deductible.

   2. b) $1,000

   3. c) $ 800

   4. d) $ 300

3. Carla had investment interest expenses of $450, which she deducted on Schedule A of her federal return. She elected to include net capital gain investment income on her California return, which increased her investment interest expenses for California purposes to $1,250. What, if any, adjustment amount would be necessary on Schedule CA (540), line 41?

   a) $1,250 b)$ 0 c) $ 800 d) $ 450