Question: Sebastian has received a 1 0 9 9 - INT from his financial institution showing $ 1 7 6 in box 2 of the form.

Sebastian has received a 1099-INT from his financial institution showing $176 in box 2 of the form.
Required:
How should he handle this on his 2024 tax return?
Considered as tax credit
Considered as above-the-tine deduction
Not to be considered at all
Considered as below-the-line deduction
Sebastian has received a 1 0 9 9 - INT from his

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