Deduction for AGI.) For each statement, check true or false.

A) Reservists who travel 100 miles or less from home to perform services as a member of the reserves deduct their travel expenses as a miscellaneous itemized deduction.

B) Qualified performing artists may deduct their business expenses from gross income to arrive at AGI.

C) State and local government officials paid on a fee basis report their business expenses on Form 2106.

D)To receive the tax benefits of a performing artist, the individuals AGI cannot exceed $14,000 before deducting business expenses.

E) Taxpayers 55-years-old may contribute an additional $1,000 to a health savings account.

F) Retired taxpayers may continue to make deductible contributions to health savings accounts

G) Withdrawals from a health savings account that are not used for medical expenses may be subject to a 6% penalty tax.