Paul, a single taxpayer, files a return for 2018. Information for the year includes the following Mortgage interest on personal residence 9. $16.000 6,000 4,000 3,000 5,000 Mortgage interest on personal use portion of vacation home State income taxes State sales tax Real estate taxes Paul's allowable itemized deductions for 2018 are: a. $26,000 b. S31,000. c. $25,000. d. $32.000. e. $34,000. Dan files a return as a single taxpayer. In 2018, he had the following items: 10. .AGI of $90,000 . Charitable Contributions of S3,000 * NJ State Income Tax withholding of $4,000. On Jan. 15, 2018, Dan made NJ estimated tax payments (for the 2017 tax year) of $2.000 Real estate taxes paid on his primary residence were $7,000. Medical expenses before the AGI limitation of $16,750. Determine Dan's itemized deductions for 2018. a. $26,000. b. $29,750. c. $32,750 d. $23,000. e. $16,000. i I. Nicole, who is self-employed, uses her automobile SO% for business. During 2018, she drove a total of 10,000 business miles. Car expenses are listed below Business parking (all business related), $100 Auto insurance, gas, oil, repairs, S1,500 Tolls (all business- related), $200 Depreciation, $2,000 Fines for traffic violations (incurred during business use), $300. What is Nicole's auto deduction if she uses the ectual cost method: a. $3,040 b. S3,280 c. $4,100 Jermaine and Kesha are married, file a joint tax return, and have one dependent child, Devona. Devona is a full-time sophmore at college. Her tuition expenses and fees total $5,200 and books total $800. Assuming their AGI does not exceed any phaseout amount, the American Opportunity credit available to Jermaine and Kesha is: a. 56,000 b. $2,500 d. $5,450 e. $3,100 12. c. $4,000 d. $2.000