or her regular workplace. 11. In 2015 through 2018, Shana borrowed a total of $50,000 for higher education expenses on qualified education loans. In 2020, while living at home and being claimed by her parents as a dependent, she began making payments on the loan. The first year interest on the loan was reported as $2,750. The amount that Shana can claim on her tax return is: A) $2,500 B) $0. C) $1,500. D) $1,750. 12. The percentage of self-employment tax that could be deductible as a for AGI deduction is: A) 50%. B) 80%. C) 70%. D) 100% 13. Under a court ordered decree of separate maintenance executed in 2017, Pillar is required to pay her ex-husband, Miguel, $4,750 alimony per month and also child support of $2,100 per month until the child turns age 18. How much of each payment is deductible by Pillar as alimony for 2020? A) $2,100. B) $4,750. C) $6,850. D) $0. 14. Under a 2017 divorce decree, Duron is required pay $1,000 of alimony each month for the next 10 years. In addition, Duron makes a voluntary payment of $200 per month. How much of the total monthly payments are deductible by Duron? A) $1,200. B) $0. C) $200. D) $1,000. 15. Mr. Mugabi must use a wheelchair. Upon advice from his physician, he installed an elevator and widened the front entrance of his house in 2020, incurring $10,000 and $9,000 in costs, respectively. Mr. Mugabi originally purchased his house for $202,000. An appraisal showed the fair market value of Mr. Mugabi's house immediately after these modifications at $212,000. Compute his currently deductible medical expense in regards to these improvements before AGI limitations. A) $19,000. B) $0. C) $9,000. P) $10,000 1 T. +1. 1