PART I. TRUE OR FALSE
	1	)	Traveling for medical treatment is not allowed.
	2	)	To be deductible moving expenses must be for longer distance to the new job.
	3	)	The maximun amount allowed for AOP credit is $2,500.
	4	)	Sales taxes are deducted in lieu of witholded state tax.
	5	)	Room and board is allowed for the American Opportuninities Credit.
	6	)	Only mortgage interest is deductible.
	7	)	Only childs of less than 17 years old are allowed for Child Credit.
	8	)	Only cash contributions are allowed.
	9	)	Medical expenses are only allowed to the taxpayer.
	10	)	Lifetime learning is designed for carrer improvement courses.
	11	)	Lifetime learning Credit does not require to study toward a college degree.
	12	)	IRA deduction is for both the taxpayer and wife.
	13	)	In PR child credit requires 3 dependent childs under 17.
	14	)	In PR child credit requires 1 dependent childs under 17 is allowed for ARMY members.
	15	)	Improvements on a home for a disabled person are allowed.
	16	)	Form 1116 is used for the foreign tax credit.
	17	)	Foreign tax credit equals. the foreign taxes paid.
	18	)	Foreign child adoption expenses is not allowed in order to take a credit..
	19	)	Dependent care at home is the only expense allowed for the dependent care credit.
	20	)	Childs of 15 years or less are allowed for dependent care credit.
	21	)	American Opportunities Credit is for 4 years of education.
	22	)	All miscellaneous expenses are subject to the 2% reduction.
	23	)	All itemized deductions are included in Schedule A.
	24	)	All contributions without regard of the entity are deductible.
	25	)	A casualty and theft loss deduction is subject to a $100 floor.