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uscpa習(xí)題《Reg》
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Which expense, both incurred and paid in the same year, can be claimed as an itemized deduction subject to the two percent-of-adjusted-gross-income floor?
A.Employee's unreimbursed business car expense
B.Self-employed health insurance
C.One-half of the self-employment tax.
D.Employee's unreimbursed moving expense.
【正確答案】A
【答案解析】 Choice "a" is correct. Employee business expenses, including unreimbursed car expense, are deductible as itemized deductions subject to the 2% floor.
Choice "c" is incorrect. One-half of the self-employment tax is deductible, but it is a deduction to arrive at adjusted gross income, not as an itemized deduction.
Choice "d" is incorrect. The employee's unreimbursed moving expense is deductible, but it is a deduction to arrive at adjusted gross income, not an itemized deduction.
Choice "b" is incorrect. Self-employed health insurance is deductible, but not as an itemized deduction subject to the 2% floor.
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