Question 3 A 50 percent deduction is allowed for amounts paid or incurred for dues and fees paid to social, athletic, sporting, or country clubs. Question 3 options: 1) True 2) False

Question 4 If a taxpayer has two places of business in different areas, the IRS usually does not consider the following factor in determining the taxpayer's principal place of business:

Question 4 options:

1) Taxpayer's preference for principal place of business

2) Degree of business activity at each location

3) Amount of income at each location

4) Amount of time spent at each location