. Interview Notes Robert is 41 years old and files as Head of Household. He is not blind. His 2020 adjusted gross income (AGI) is $48,624, which includes gambling winnings of $200. Robert would like to itemize his deductions this year. Robert brings documentation for the following expenses: $7.257 Hospital and doctor bills $600 Contributions to Health Savings Account (HSA) $2,325 Long Term Care Insurance premiums before age limitation applied $2,970 State withholding (higher than Robert's calculated state sales tax deduction) $273 Personal property taxes based on value of vehicle $700 Friend's personal GoFundMe campaign to help with COVID-19 - $250 Cash contributions to the Red Cross $100 FMV of clothing in good condition donated to the Salvation Army (Robert purchased clothing for $800) $7,025 Mortgage interest $797 Real estate tax $260 Mortgage Insurance Premiums (PMI) $120 Homeowners association fees $3,500 Gambling losses nced Scenario 5: Retest Questions 11. Robert is eligible to claim the donation to his friend's GoFundMe account as a char- table contribution a. True b. False 12. Robert qualifies for an above-the-line charitable contribution adjustment of $300 on his 2020 tax retum if he chooses not to itemize a True b. False . Interview Notes Robert is 41 years old and files as Head of Household. He is not blind. His 2020 adjusted gross income (AGI) is $48,624, which includes gambling winnings of $200. Robert would like to itemize his deductions this year. Robert brings documentation for the following expenses: $7.257 Hospital and doctor bills $600 Contributions to Health Savings Account (HSA) $2,325 Long Term Care Insurance premiums before age limitation applied $2,970 State withholding (higher than Robert's calculated state sales tax deduction) $273 Personal property taxes based on value of vehicle $700 Friend's personal GoFundMe campaign to help with COVID-19 - $250 Cash contributions to the Red Cross $100 FMV of clothing in good condition donated to the Salvation Army (Robert purchased clothing for $800) $7,025 Mortgage interest $797 Real estate tax $260 Mortgage Insurance Premiums (PMI) $120 Homeowners association fees $3,500 Gambling losses nced Scenario 5: Retest Questions 11. Robert is eligible to claim the donation to his friend's GoFundMe account as a char- table contribution a. True b. False 12. Robert qualifies for an above-the-line charitable contribution adjustment of $300 on his 2020 tax retum if he chooses not to itemize a True b. False
