Rudy started a new sales job this year; it required education and a home office. Which of the

following expenses are not deductible as a miscellaneous deduction subject to the 2% of AGI

floor?

a) Home office

b) Job education

c) Job search

d) Personal membership dues

In 2017, Olivia paid personal property taxes of $540 on her vehicle. Among the amount, $504

is based on the value of the property and $36 is based on the weight of the vehicle. She also

paid $80 license fee for the vehicle. What is the amount of personal property taxes she can

deduct on her Schedule A?

a) $540

b) $584

c) $504

d) $620

Emma and Young are filing a joint tax return for 2017 on Form 1040. Their adjusted gross

income (AGI) on line 38 is $385,000. Their Schedule A itemized deductions are:

Medical expenses on line 4: $ 3,200

Taxes paid on line 9: $28,000

Interest paid on lines 10, 11, 12, & 13: $18,000

Investment interest expenses on line 14: $ 5,800

Gifts to charity on line 19: $ 8,850

Job expenses and miscellaneous expenses on line 27: $12,500

What amount is subject to the overall limitation on itemized deductions?

a) $67,350

b) $73,150

c) $70,550

d) $58,500