Brian purchased his first home in 2021 and the bank required that he pay mortgage insurance premiums of $3,040 which was 1% of his loan of $304,000. Brian's AGI for 2021 was $106,800. What is Brian's deduction in 2021 for mortgage insurance premiums? Mortgage insurance premium $ Kenneth owns equipment used in his sole proprietor business with an adjusted basis of $11,900 and a fair market value of $27,200. Depreciation claimed was $6,980. How much could Kenneth deduct as a charitable contribution if he contributed the equipment to a qualified charity? Deduction $ Barbara Jones purchased land 18 months ago for $46,400. She contributes the land to Square Foot Gardening Foundation, a qualified charitable organization, in the current year when the fair market value is $36,400. How much can Barbara deduct for the charitable contribution before any limitations? Deduction $ Donald, who has wages of $21,500, self-employment income of $31,725, discrimination lawsuit award of $22,500, and interest income of $650, has the following expenses for 2023 : - Alimony paid of $18,750 from a divorce settled in 2019 - Tuition and fees of $5,150 - Attorney fees of $950 for the lawsuit - IRA contribution of $7,250 - Self-employment tax paid of $5,700 What is Donald's AGI? AGI \$ David is single and has AGI of $100,000. He incurred medical expenses of $6,400 for himself and $3,910 for his dependent mother. David also pays for his niece's medical expenses of $1,550. His niece meets all the tests of being a qualifying relative except she earns $16,000. What is David's medical expense deduction? Deduction $