Mattie and Elmer Are Separated and Are in the Process

question 121

Essay

Mattie and Elmer are separated and are in the process of obtaining a divorce. They incur legal fees for their respective attorneys with the expenses being itemized as follows:
$\begin{array}{lrr}\text { For } & \text { Mattie } & \text { Elmer } \\\text { General costs of the divorce } & \$ 3,500 & \$ 3,000 \\\text { Determination of dependency exemptions } & 1,500 & -0- \\\text { Property settlement tax consequences } & {400}&{1,500}\\&\$5,400&\$4,500\end{array}$
Although there is no requirement that he do so, Elmer pays Mattie's lawyer as a gesture of the positive feelings he still has for her.
a. Determine the deductions for Mattie and for Elmer.
b. Classify the deductions as for AGI and from AGI.

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Definitions:

Positive Reinforcement

A technique used in behavior analysis to increase the likelihood of a desired response by adding a reward after the desired behavior is exhibited.

Restructured Ideas

Concepts or theories that have been revised or reorganized to incorporate new information or perspectives.

Cognitive Development

The development of cognitive functions such as memory, solving problems, and making decisions, from childhood and teenage years into adult life.

Classical Conditioning

A learning process that occurs through associations between an environmental stimulus and a naturally occurring stimulus.