please answer all parts to the question

On December 20 of the current year, Mr. and Mrs. Garrison purchased four tickets for a New Year's Eve party at their church, a qualified charitable organization. Each ticket cost $75 and had a fair market value of $50. The Garrisons gave two of the tickets to a needy family in the community. Mr. Garrison tended bar at the party from 8 p.m. to 4 a.m. and was paid $40. The usual charge for such services is $80. Immediately before midnight, Mr. Garrison pledged $200 to the building fund and delivered a check for that amount on January 2 of the following year. Of the amounts described above, the total amount which the Garrisons can include as a charitable contribution deduction for the current year on a joint return is A. $50 OB. $340 OC. $140 D. $100 Judy and Ray Helm, both age 40, file a joint tax return for the current year. Their adjusted gross income was $30,000, and their medical expenses were as follows: Medical insurance premiums $ 1,550 Medicines prescribed by doctors 450 Aspirin and over-the-counter cold capsules 80 Unreimbursed doctor fees 1,600 Transportation to and from doctors 150 Emergency room fee 500 The emergency room fee related to an injury incurred by the Helms' son during a visit to their home. The Helms graciously paid the bill; however, they provided no other support for their son during the year. The son earns $8,000 a year as a self- employed tax return preparer. What amount can the Helms deduct for medical expenses? A. $1,250 B. $3,750 C. $3,000 OD. $750 Which of the following taxes may be deducted on Form 1040, Schedule A? A. Assessments for sewer lines. O B. State income taxes on municipal bond interest C. State and local taxes on gasoline. O D. Homeowners' association charges