For $2023,$ Rebecca, age $52,$ has $$5,972$ of net self$-$employment income from her pet grooming business. One$-$half of her self$-$employment tax is $$422.$ What is the maximum amount that Rebecca may contribute to a traditional IRA?

$$5,550$

$$5,972$

$$6,500$

$$7,500$ Abigayle paid $$2,750$ interest on a qualified student loan during $2023.$ She is filing a joint return with her husband, Jon, and their MAGI is $$159,500.$ The maximum amount of student loan interest that Abigayle and Jon can deduct on their return is $\_\_\_\_\_\_\_\_\_\_.$

$$833$

$$2,125$

$$2,500$

$$2,750$ Maceo paid $$2,853$ interest on a qualified student loan during $2023.$ He and his spouse, Olivia, are filing separate returns. Their MAGI is $$167,000.$ The maximum amount of student loan interest that Maceo can deduct on his return is $\_\_\_\_\_\_\_\_\_\_.$

$$0$

$$2,250$

$$2,500$

$$2,853$ Bob and Freda are married and filing a joint return. They are both eligible educators. Bob spent $$565$ on classroom supplies, and Freda spent $$212.$ How much can they deduct as a qualified educator expense?

$$212$

$$512$

$$565$

$$600$Which of the following taxpayers is an eligible educator for the educator expenses deduction?

Helen is a substitute fourth grade teacher who worked $650$ hours during the school year.

Barbara homeschooled her fifth grade son, Thomas, for $1,026$ hours during the school year.

Amanda is the principal of Your City High School who worked $1,500$ hours during the school year.

Yolanda is a math teacher at Your City Community College who worked $1,500$ hours during the school year