Timing of Deductions. Virginia is a cash-basis, calendar-year taxpayer. Her salary is $20,000 and she is single. She plans to purchase a residence in 2015. She anticipates her property taxes and interest will total $7,200. Each year, Virginia contributes approximately $1,000 to charity. Her other itemized deductions total approximately $800. For purposes of this problem, assume that 2015 tax rates, exemptions and standard deductions are the same as for 2014.

a. What will her gross tax be in 2014 and 2015 if she contributes $1,000 to charity in each year?

b. What will her gross tax be in 2014 and 2015 if she contributes $2,000 to charity in 2014 butmakes no contribution in 2015?

c. What will her gross tax be in 2014 and 2015 if she makes no contribution in 2014 but contributes $2,000 in 2015?

d. Alternative c results in a lower tax than either a or b. Why?

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