You are a tax preparer. Review the expenses submitted by the client and assist your staff with the completion of itemized deductions. For expenses that are not allowed, explain why these expenses are disallowed. AGI is $45,000.

Client submitted expenses:

1. Taxpreparation fees from the prior year $ 250

2. Personalproperty taxes $ 500

3. Reimbursedhealth insurance premiums $1,500

4. Charitablecontributions (cash only) $ 200

5. Prescriptions$ 150

6. Mortgageinterest $3,850

7. Contactlens $ 200

8. Stateincome taxes withheld $1,675

9. Unreimbursedmedical expenses $ 875

10. Services provided qualified non-profit $1,000