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22. Margaret Lindley paid $15,060 of interest on her $300,600 acquisition debt f

ID: 2591056 • Letter: 2

Question

22. Margaret Lindley paid $15,060 of interest on her $300,600 acquisition debt for her home (fair market value of $500,600), $4,060 of interest on her $30,060 home-equity loan, $1,060 of credit card interest, and $3,060 of margin interest for the purchase of stock. Assume that Margaret Lindley has $10,060 of interest income this year and no investment expenses. How much of the interest expense may she deduct this year?

Multiple Choice

$22,180.

$19,120.

None of the choices are correct.

$23,240.

$18,120.

23. Grace is employed as the manager of a sandwich shop. This year she earned a salary of $45,800 and incurred the following expenses associated with her employment:

What amount of miscellaneous itemized deductions can Grace claim on Schedule A if these are her only miscellaneous itemized deductions?

Multiple Choice

$1,330.

$710.

None of the choices are correct.

$190.

$240 if Grace was reimbursed $90 for her cooking class.

Subscriptions to food publications $380 Cooking class (“How to make better subs”) 330 Transportation between Grace’s home and the shop 620

Explanation / Answer

22.

$15,060 of interest on acquisition debt for her home and $4,060 of interest on her home-equity loan can be deducted as qualified residence interest and $3,060 of margin interest for the purchase of stock is deductible as investment interest.

Credit card interest is a personal interest so cannot be deducted.

Therefore,

Interest expense that can be deducted this year = $15,060 + $4,060 + $3,060 = $22,180

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