Issue Recognition Problems Identify the tax issue or issues suggested by the following situations and state each

Question:

Issue Recognition Problems Identify the tax issue or issues suggested by the following situations and state each issue in the form of a question.
Mr. and Mrs. CD engage a CPA to prepare their Form 1040. For the last two years, their itemized deductions totaled $11,014 and $12,300. The CPA estimates that $750 of his fee relates to the preparation of the Schedule A on which the itemized deductions are detailed.