1. The phaseout range with regard to student loan interest deductibility is $70,000 - $85,000 for single taxpayers. Assume John is single, has AGI of $73,000 and paid $1,000 of interest on his student loans. How much student loan interest can John deduct for AGI?

   		$1,000
   		$800
   		$200
   		$0

2. During 2020, Marvin had the following transactions:

   Salary	$50,000
   Long term capital gain	2,000
   Short term capital loss	6,000

   Marvins AGI is:

3. In 2019, Marvin, a single,cash basis taxpayer, took a $2,400 itemized deduction for state income taxes paid. The deduction was not limited by the SALT cap. His total itemized deductions in 2019 were $15,800. In 2020, Marvin received a $1,000 refund when he filed his 2019 state income tax return.

   How much must Marvin include in his gross income for 2020?