1. The following taxes are deductible as itemized deductions with the exception of:

   	A.	State income taxes
   	B.	Social security taxes
   	C.	Foreign real property taxes
   	D.	Local personal property taxes

2. Which of the following is deductible as interest expenses?

   	A.	None of the above.
   	B.	Personal credit card interest.
   	C.	Bank service charges on personal account.
   	D.	Interest to purchase tax exempt bonds.

3. Joe's 2020 medical expenses before reimbursement for the year include the following: Medical premiums $11,000, doctors hospitals $3,500, prescription $700.

   Joe's AGI for the year is $50,000. He is single and age 58. Joe also receives a reimbursement for medical expenses of $1,000. Joe's deductible medical expenses that will be added to the other itemized deductions will be

   	A.	$14,100
   	B.	$10,100
   	C.	$10,350
   	D.	$10,450