when it is subject lud pridse-Uul. 3. (10-4) Itemized deductions a. (10-4a) What are examples of deductible medical expenses? (Exhibit 10.2) How do you calculate the amount of medical expense deduction? b. (10-4b) What taxes can an individual taxpayer deduct? C. (10-4c) What interest expenses are deductible? i. Qualified residence interest - when is the interest on home equity loan deductible? ii. What is the tax treatment of prepaid interest? d. (10-4d) What are the deductible charitable contributions? (For example, is the contribution of service deductible?) i. What is the AGI limitation for charitable contributions? How is it determined? (Refer to the table in the class notes - on page 7 of Chapter 10 Part Il notes.) What is a capital gain property? What is an ordinary income property? What is the exception rule related to the capital gain property? e. (10-5c) What is the credit for child and dependent care expenses? What are the eligibility requirements? How do you calculate it