Twenty "true-false" statements appear below. You must answer all of them. For each statement you answer, insert "T" or "F" in the appropriate space on the separate answer sheet. 1. For tax year 2020, only medical expenses in excess of 10% of adjusted gross income may be deducted 2. An individual who pledges $5,000 to his/her church to be paid the next year is allowed a charitable contribution deduction in the year of the pledge as long as it is paid by the end of the next year. 3. The cost of an individual's meals incurred while the individual is away from home for the purpose of qualifying medical care are not deductible unless they are provided ats part of the in-patient care at a hospital or similar facility. 4. Estate taxes, gift taxes, and state inheritance taxes are deductible for federal income tax purposes. 5. Only the cost of medical care for the taxpayer, spouse, or a qualifying child dependent or qualifying relative dependent of either the taxpayer or spouse can qualify for the medical expense itemized deduction. 6. Job-seeking expenses are allowable as an itemized deduction if an individual is looking for a new job in the same trade or business as he/she is currently employed. 7. 8. Ad valorem personal property taxes are allowed as an itemized deduction. Investment interest may be deducted only to the extent of net investment income; interest that cannot be deducted because of this limitation is carried over to the next tax year and treated as having been paid in that year. 9. Vitamin pills taken daily for general health are a qualified medical expense. 10. To alleviate an obesity problem, a doctor puts a patient on a special diet. The total cost of the patient's food for the special diet is a deductible medical expense. 11. A cash basis taxpayer may claim an itemized deduction for qualifying interest expense as soon as the interest amount accrues. 12. Before reporting a medical expense as an itemized deduction, the payment amount must be reduced by any insurance company reimbursement received by the taxpayer who made the payment. 13. The cost of cosmetic surgery to correct a deformity arising from a congenital abnormality will qualify as a medical exp3ense n itemized deduction. 14. In order to be claimed as an itemized deduction by an employee, an employee business expense must be either directly related or indirectly related to the performance of the employee's duties or be required by an employment agreement. 15. All medical expense reimbursement received in a year subsequent to the year in which the reimbursed medical expense was incurred and deducted must be reported in full in the income of the recipient for the year received. 16. A charitable contribution deduction is not allowed for the value of services provided to a charity. 17. Medical expenses paid by a parent of a child of divorced parents are allowable as an itemized deduction only by the custodial parent. 18. If an employee makes an adequate accounting to his/her employer and the employer's reimbursement exactly equals the employee expense amount both the reimbursement and the expenses must be shown on the employee's tax return, but offset each other. 19. To qualify for deduction as a charitable contribution of $250 or more, the requisite contemporaneous written acknowledgement must include a statement whether the donee provided any goods or services in return for the donation. 20. A contribution of 100 shares of Corp. A common stock to a charity is not deductible as an itemized deduction if the charity sells the stock and uses the proceeds in a manner unrelated to its charitable purpose