The following information applies to Caroline, who is single, for 2018:

Salary	$44,000
Alimony received	9,600
Child support received	4,800
Cash inheritance from her mother's estate	15,000
Jury duty fees	75
Penalty for early withdrawal from savings	(630)
Life insurance proceeds received as a result of the death of her mother	50,000
Contributions to Health Savings Account	(3,600)
Number of potential dependents	?
Age	38

 

Caroline's mother lived with her for 10 months (until her death). Her mother's income consisted of $12,000 in Social Security benefits.

The personal exemption amount for 2017 is $4,050. Click here to access the standard deduction table to use.

 

Indicate whether the following items are taxable or nontaxable to Caroline.

1. Child support received
2. Life insurance proceeds received as a result of the death of her mother
3. Alimony received
4. Salary
5. Jury duty fees

 

Identify which items Caroline can deduct (fully or partially).

6. Penalty for early withdrawal from savings
7. Contributions to Health Savings Account