Which of the following is not an exception to the 10% early withdrawal penalty of a traditional IRA:

a.Paying the costs of higher education, including tuition, fees, books, and room and board for a dependent child

b.Using the withdrawals for medical expenses in excess of 10 percent of their AGI, for persons younger than 59½ years old

c.Withdrawing up to $30,000 of first-time home-buying expenses

d.Over 59½ years old

Which of the following is not an itemized deduction?

a.Home mortgage interest

b.Personal property taxes

c.IRA contribution deduction

d.Medical expenses

e.All of these choices are itemized deductions.

In 2019, which of the following miscellaneous deductions are not subject to the 2 percent of adjusted gross income limitation and remain deductible?

a.Unrecovered annuity costs at death

b.Unreimbursed employee business expenses

c.Investment expenses

d.Union dues

e.None of these choices are correct.