Interview Notes

$$ Helen is $48$ years old and files as single.

$$ Her $2023$ adjusted gross income $($AGI$)$ is $$51,000,$ which includes gambling winnings of $$2,000.$

$$ Helen would like to itemize her deductions this year.

$$ Helen brings documents for the following expenses:

o $$9,000$ Hospital and doctor bills

o $$500$ Contributions to Health Savings Account $($HSA$)$

o $$3,600$ State withholding $($higher than Helen's calculated state sales tax deduction$)$

o $$300$ Personal property taxes based on the value of the vehicle

o $$400$ Friend$$s personal GoFundMe campaign

o $$275$ Cash contributions to the Red Cross

o $$200$ Fair market value of clothing in good condition donated to the Salvation Army $($Helen purchased clothing for $$900)$

o $$7,300$ Mortgage interest

o $$2,300$ Real estate tax

o $$150$ Homeowners association fees

o $$3,000$ Gambling losses

$11.$ If Helen chooses to itemize, which of the following is she not eligible to claim as a deduction on Schedule A$?$

a$.$ $$7,300$ mortgage interest

b$.$ $$150$ Homeowner's Association fees

c$.$ $$2,300$ real estate tax

d$.$ $$275$ contribution to the Red Cross

submitted