Chapter 17, F.6

Taxpayer was an attorney practicing in Minnesota. By the age of 43 he has suffered four heart attacks. A heart specialist advised him to spend the winter season in a warm climate. Accordingly, he spent December, January, and February in Orlando, Florida. For each month he paid $2,000 in rent. If he itemizes, may Taxpayer deduct the $6,000 of rent payments ($2,000 in the first year, $4,000 in the following year) as a medical expense?

Chapter 18, G.3

When called during the annual pledge Dr. taxpayer pledged $1000 to the March of Dimes. She mailed the $700 check to the organizations (and qualifying organizations) but was unable to pay the remainder. Is taxpayer entitled to a charitable contribution deduction? If so, in what amount?

Chapter 18, H.2

Taxpayer makes a $5000 qualifying contribution to a charitable organization. Her marginal tax rate is 35%. Considering the tax benefit from the charitable contribution deduction, how much did the contribution actually cost her?