Tax Treatment:

During the current year the following events took place. For the items, select the appropriate

tax treatment from the followings choices:

A$.$ Deductible on Schedule A

B$.$ Not Deductible

C$.$ Deductible on Schedule C

D$.$ Deductible on Schedule $1$ of the Form $1040$

E$.$ Deductible on Schedule E

Depreciation of equipment used in a business.

Business casualty loss.

$$4,000$ Roth IRA when employee is not an active participant in an

employer sponsored pension plan.

One$-$half of self employment tax for an self$-$employed individual.

Real estate tax on personal residence.

Mortgage interest on rental property.

Real estate tax on rental proprty.

Depreciation on personal computer.

Interest expense on home equity loan to purchase a new car.

Taxpayer's performance of free accounting service for the Red

Cross. Estimated value was $$200.$