All of these questions are for the State of California.

17. Jan Rodgers had employment-related tuition expenses of $1,500. On her federal return, she took the tuition and fees deduction. What will you do on her California return? a. Calculate the potential Schedule A deduction to see if she can benefit by adding the amount to any itemized deductions for California. b. Deduct the $1,500 as a tuition and fees deduction. c. Claim the $1,500 as an education credit. d. None of the above.

18. Which of the following taxpayers qualify for the California Renters Credit? a. Ted and Alice file jointly and live in a senior mobile home park in Bakersfield. They own their home and pay rent monthly to the park owners. Their California AGI is $173,950. b. Robert files single and lives in a rented condominium in Pasadena. His California AGI is c. $73,950. d. Charles and Lorraine file jointly and rent a single-family home in Los Angeles. Their California AGI is $73,950. e. Jennifer is 19, a student, and lived all year in a rented home with her mother. Her mother claims her as a dependent. Her AGI is $3,000. 19. Sam and Josie are married and lived together for the whole year in California. Sam earned $32,000, and Josie earned $10,000. They want to file MFJ. How much income do they report on their tax return? a. $21,000 b. $32,000 c. $37,000 d. $42,000

20. What is California gross income? a. All income received from California sources that is not exempt from tax. b. All income received from all worldwide sources that is not exempt from tax. c. All income received from all California sources, minus any deductions or expenses for receiving the income. d. All income received from all world-wide sources, minus any deductions or expenses for receiving the income.