The TP had the following personal expenses:

Real Property Taxes $ 4,900 2022 State income tax withholdings $ 3,200 Personal Property Taxes on family car [(2% x FMV of car ($35,000) + flat fee of $100)] $ 800 Medical Bills $10,500 Home Mortgage Interest (from Form 1098) $ 9,600 Charitable contributions - public charities $ 3,000 (cash) They made quarterly estimated payments toward their 2022 state income taxes: 4/15/22 - $500; 6/14/22 - $500; 9/14/22 - $500; 1/15/23 - $500.

If the TP is single and the TPs AGI was $100,000, which of the following is correct? a. Form 1040, Line 12 would be $25,600. b. Schedule A, Line 8b would be $9,600. c. Schedule A, Line 5e would be $10,250. d. Schedule A, Line 4 would be $3,750.

If the facts in question 4 above changed to the following:

the filing status is married filing jointly;

one spouse is 66 and the other is 63.

Also, you should note that the additional charitable deduction that was permitted by COVID legislation is not available for 2022. The amount on Form 1040, Line 12 should be:

a. $27,300

b. $26,750.

c. $25,900.

d. $26,450.