1. For 2020, Ed and Mary Pat (both age 40) had adjusted gross income of $30,000. They also paid the following medical expenses: $800 Prescriptions; $500 Vitamins; $2,000 Doctors; and $700 for medical insurance premiums. What is the amount of their allowable deduction for medical expenses, after considering any applicable limitation?
   1. $4,000
   2. $550
   3. $1,700
   4. $1,250

2. Josie, a single taxpayer, resides in a state which imposes a state income tax and a state sales tax. The following information is available: (1) $2500 of state income tax withheld from her pay; (2) $500 of additional state tax paid in 2020 due to settlement of an audit of Josies 2018 return by state tax authorities; (3) $2800 of state sales taxes paid by Josie; (4) $1,000 of state estimated tax payments paid in 2020 related to tax year 2020. What is the amount of state and local taxes that Josie should include in her calculation of itemized deductions?
   1. $2500
   2. $2800
   3. $4000
   4. $6800
   5. $10,000