In 2019, Sam is single, 35 years old, rents an apartment for 400 a month and makes a charitable contribution of 3,000. Sams AGI is 47,000. Sams taxable income is:

(a) 32,000

(b) 34,800

(c) 44,000

(d) 42,000

Taxable income for an individual can be:

(a) AGI reduced by itemized deductions

(b) AGI reduced by personal and dependency exemptions

(c) AGI reduced by the greater of standard deduction or itemized deductions

(d) AGI reduced by deductions from AGI and personal and dependency exemptions

Which of the following is progressive?

(a) Sales tax

(b) Excise tax

(c) Property tax

(d) Income tax