QUESTION 31 Which of the following expenses, if any, qualify as deductible for Federal income tax purposes? a. Contribution to a traditional IRA b. Contributions to a qualified tuition program (8 529 plan) Contributions to a Coverdell Education Savings Account . O d. Contribution to a Roth IRA. QUESTION 32 If a residence is used primarily for personal use (rented for fewer than 15 days per year), which of the following is correct? a. Expenses must be allocated between rental and personal use. b. No income is included in AGI. oc If expenses exceed income, a rental loss can be recognized O d. No expenses are deductible