QUESTION 1

1. The base amount subject to the Social Security portion of FICA is different from that for the Medicare portion of FICA.

   True

   False

QUESTION 2

1. Mary pays $3,000 interest on a qualified student loan in 2020. She is single and has a modified adjusted gross income of $65,000. Which of the following statements is correct?

   	a.	Mary is not entitled to any deduction for her student loan interest.
   	b.	Mary is entitled to a from AGI deduction of $2,500.
   	c.	Mary is entitled to a for AGI deduction of $2,500.
   	d.	Mary is entitled to a for AGI deduction of $3,000.