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1. Which one of the following is not deductible? As part of his business of sell

ID: 2518192 • Letter: 1

Question

1. Which one of the following is not deductible?

As part of his business of selling illegal drugs, Fred paid $200 for supplies to manufacturer the Schedule 1 drug, heroin.

When Army Captain Jones was ordered to move, he paid $400 in moving costs to move 30 miles from his old base to his new base.

Mary paid alimony to her former spouse

Mary’s sustained damage to her house after a tornado and lived in a federally declared disaster area

2.Which one of the following is not a deductible theft loss?

Canada seized Sam’s manufacturing plant located in Canada

Dean paid $10,000 to a person blackmailing him

Carl surrendered his watch to a woman that demanded it at gun point.

Exxon paid a $1,000 ransom to release its CEO from kidnappers

3.Which one of the following is not a deductible medical expense?

Betty paid $200 for a Native American shaman to treat her son’s cancer.

Kim paid a $1,000 fee when he adopted his seeing eye dog

Judy paid $500 to participate in a smoke-cessation program.

Scott paid $300 for meals as part of weight loss program

4.Which one of the following is not deductible?

Alex donated $100 to his state representative’s election campaign

Chris donated an appliance with the FMV of $200 to a local charity

Martha paid parking fees of $300 for her doctor appointments

In 2000, Fred had $100 of gambling losses and $100 of gambling winnings

5.Which one of the following is deductible?

Amy paid her annual CPA license fee of $100

Roger, who works in construction, paid $100 for safety glasses and construction hat

Lisa paid $200 in moving costs when her employer relocated her

Alice, who teaches first grade spent $100 on classroom supplies

Explanation / Answer

1. Mary paid alimony to her former spouse - it is not deductible as not related to business.

2. Carl surrendered his watch to a woman that demanded it at gun point - It is not deductible because it is his personal assets, not business related.

3. Scott paid $300 for meals as part of weight loss program - It is not deductible medical expenses

4.Fred had $100 of gambling losses - gambling losses not deductible

5. All are deductible.