Question 13 In the current year, John Barraclough has $50,000 of adjusted gross income, a $10,000 casualty loss and a $2,000 casualty gain. How much is Johns net deductible casualty loss after making all appropriate reductions?

1) $0

2) $2,900

3) $3,000

4) $7,900

5) $8,000

Question 14 In 2018, unreimbursed expenses of employees are considered to be deductions:

1) Nondeductible by employees 2) From AGI

3) For or from AGI depending on the type of expense

4) None of these