• Michael is 49 years old and files as single.
• His 2021 adjusted gross income (AGI) is $49,500, which includes gambling winnings of $1,000.
• Michael would like to itemize his deductions this year.
• Michael brings documentation for the following expenses:
  • $8,200 Hospital and doctor bills
  • $700 Contributions to Health Savings Account (HSA)
  • $2,500 Long Term Care Insurance premiums before age limitation applied
  • $3,400 State withholding (higher than Michaels calculated state sales tax deduction)
  • $300 Personal property taxes based on value of vehicle
  • $400 Friends personal GoFundMe campaign
  • $275 Cash contributions to the Red Cross
  • $100 Fair market value of clothing in good condition donated to the Salvation Army (Michael purchased clothing for $800)
  • $7,500 Mortgage interest
  • $820 Real estate tax
  • $230 Mortgage Insurance Premiums (PMI) on a home he purchased in 2017.
  • $150 Homeowners association fees
  • $2,000 Gambling losses

If Michael chooses to itemize, which of the following is he eligible to claim as a deduction on Schedule A?

	A. $400 Go Fund Me donation

	B. $700 Contributions to Health Savings Account (HSA)

	C. $150 Homeowners Association fees

	D. $230 Mortgage Insurance Premiums (PMI)