NEED HELP WITH THESE QUESTIONS

1. Tim rolls over $1,250 from his Archer Medical Savings Account (MSA) to a Health Savings Account (HSA). What amount of the distribution is subject to California income tax?

a) $0

b) $125

c) $625

d) $1,250

2. Kristen reduced her Federal mortgage interest deduction by $500 (the amount of her mortgage interest credit from Federal Form 8396 - Mortgage Interest Credit). When completing her California tax return she can increase the California itemized deductions for home mortgage interest by what amount?

a) $0

b) $100

c) $250

d) $500

3. Arthur is a California resident. He was ordered to pay $2,000 in alimony and $3,000 in child support to his former spouse. He meets all the requirements when paying his support. What amount can Arthur take as a deduction for these payments?

a) $0

b) $1,000

c) $2,000

d) $3,000

4. Sonny won $1,000 from the California State Lottery and $600 from the Nevada State Lottery. What amount can he exclude from taxable income on his California tax return?

a) $0

b) $500

c) $600

d) $1,000