true or false. please answer 19 and 20

19. Emily volunteers 10 hours for Meals on Wheels in her spare time. At her day job as a receptionist, she is paid $20 per hour. Emily can treat her volunteer time as a $200 charitable itemized deduction. False 20. Arry 10 Afy amount paid to a state or local government, including amounts to register an automobile and obtain a new driver's license, are deductible as state and local taxes for purposes of the itemized deduction for state and local taxes. True