Giovanni has been assigned to the Paris office of Lysee Corporation. He arrives in Paris on June 1, 2019 and does not return to the United States until February 1, 2021. During his stay in Paris, Giovanni earned $112,000 in 2020. Giovanni includes in income: Select one: a. $112,000 b. $107,600. c. $4,400 d. $0. Ryan is employed as an executive and his wife, Thi, is a self-employed realtor. Besides Ryan's salary, Ryan and Thi own a warehouse that they rent to a local business for storage. This year they paid $1,800 for electric service in the warehouse. Thi also paid self-employment tax of $8,200 and Ryan had $9,000 of Social Security taxes withheld from his pay. Thi paid a $175 fee to rent a safe-deposit box to store records associated with her realty operation. Which of the following is a true statement? Select one: a. The self-employment tax is not deductible. b. None of the choices are correct. c. Only the electric bill is deductible for AGI. d. The safe-deposit fee and the electric bill are deductible for AGI. e. One-half of the Social Security tax is deductible for AGI