Two married qualified performing artists who file a joint return may deduct ordinary and

necessary business expenses in connection with services performed in the performing arts as

employees if their combined adjusted gross income determined without regard to the deduction

for expenses of a qualified performing artist does not exceed which of the following thresholds?

A $16,000

B $20,000

C $26,000

D $32,000

George, age 56, is a married individual with two children and a qualifying family-coverage highdeductible

health plan for all of 2019. George's maximum deductible contribution to a health

savings account is ______ for 2019.

A $13,500

B $8,000

C $3,500

D $2,700

Sherry is a member of the Armed Forces of the U.S. on active duty and, due to a military order,

moves because of a permanent change of station. On May 1, 2019, she drove 200 miles round trip

to find a new place to live at her new permanent post in Fayetteville, NC. On June 1, 2019, she paid

$1,000 to Broken Glass Moving to move her household goods and personal effects to the house.

On June 5, 2019, she drove herself and her family 100 miles to the new home. What is Sherry's

deduction for moving expenses in 2019, taking into account the standard mileage rate is 20 cents

per mile for moving purposes?

A $1,200

B $1,020

C $1,000

D $60

A self-employed individual may deduct ______ of self-employment taxes that s/he pays.

A 50 percent

B 84.7 percent

C 92.35 percent

D 100 percent

For 2019, up to ______ of long-term care insurance premiums may be deducted by a 45-year-old

self-employed taxpayer.

A $790

B $1,580

C $4,220

D $5,270

Kurt's divorce decree executed on January 15, 2017 provides that he will pay his former spouse

$30,000 in 2017 (the first post-separation year), $20,000 in 2018, and $3,000 in 2019. The

amounts meet all of the requirements provided under the tax law to be treated as alimony before

considering the front-loading rules. How much income, if any, does Kurt recognize under the

front-loading alimony rules in 2019?

A $2,000

B $6,500

C $30,000

D $50,000

For married taxpayers filing jointly for 2019, the deduction for contributions to a traditional IRA

where only one spouse is covered by an employer retirement plan becomes completely phased

out for the covered spouse (i.e., the one actively participating in the employer plan) when modified

adjusted gross income exceeds which of the following amounts?

A $74,000

B $103,000

C $123,000

D $203,000

The maximum deductible amount of IRA contributions for a taxpayer who is age 54 is ______ for

2019.

A $2,000

B $6,000

C $7,000

D $15,000