by and occasionally sells them for parties. Kelsey cupcake sales this year and pays $1,300 for supplies. Kelsey l 29 uton each year. The net effect of the cupcake activity on Kelsey's lcrease of $1,000. L) a decrease of $280 B) a decrease of $300. D) $0. E. Write "T if the statement is true and F if the statement is false. 30) Due to stress on the job, taxpayer Fiona be gan to experience anxiety attacks. Her doctor advised her to engage in some relaxation activities. Fiona enro the yoga lessons to alleviate this medical condition is tax deduct led in yoga lessons. The cost of ible 31) Expenditures for long-term care insurance premiums quahi as a medical expense deduction subject to an annual limit based upon the age of an individual. 32) Capital expenditures incurred for medical pu rposes which permanently improve or better the payer's property are deductible, but only to the extent the cost exceeds the increase in fair market value to the property tax attributable to the capital expenditure. 33) Expenditures incurred in removing structural barriers in the home of a physically handicapped individual are deductible only to the extent the costs exceed the increase in fair market value to the property attributable to the capital expenditure. need and availability of medical care, the entire cost of lodging and meals is considered qualified medical expenditures. 34) If the principal reason for a taxpayer's presence in an institution (e.g. a nursing home) is the PLE CHOICE. Choose the one alternative that best completes thr Van pays the following medical ern $1,500 for doot