1. Use the following case study information as you complete the question.

• Ron and Sue Johnson are married with two children, Ed, age 10, and Joe, age 19.
• Joe is a full-time student at the state university.
• The Johnsons own their home and live in Arizona.
• Ron had been disabled for 5 years. Sue is a CPA and sings in her church choir.

Determine whether each of the following would be either an above the line deduction, below the line deduction, or not deductible. Disregard any AGI limitations.

A. Sue made a $2,500 Roth contribution.

B. Medical insurance premiums of $350 deducted from Ron's disability checks

C. Over-the counter vitamins totaling $ 100.

D. Homeowner's insurance of $ 650 on personal residence.

E. Penalty of $55 for early withdrawal from a certificate of deposit.

F. Alimony payments made by Ron to a former spouse (pre-2019 divorce agreement).

G. Ron made an $8,000 IRA contribution.

H. Tickets in the amount of $75 are purchased for an entertainment event sponsored by the church, and both Sue and Ron do not attend the event.

I. Points in the amount of $1,500 paid on the loan for the home purchase.

J. Student loan interest of $200 on qualified higher education loan used to pay part of Joe's college.

10.1.1