Alex Is a Self-Employed Dentist Who Operates a Qualifying Office

question 32

Multiple Choice

Alex is a self-employed dentist who operates a qualifying office in his home.Alex has $180,000 gross income from his practice and $160,000 of expenses directly related to the business,i.e.,non-home office expenses.Alex's allocable home office expenses for mortgage interest expenses and property taxes are $14,000 and other home office expenses are $9,000.What is Alex's total allowable home office deduction?

• A)$9,000
• B)$14,000
• C)$20,000
• D)$23,000

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Definitions:

Reinforcement

In behavioral psychology, a process in which a stimulus increases the probability of a behavior by either presenting a positive reward (positive reinforcement) or removing a negative condition (negative reinforcement).

Behavioral Approach

A psychological concept focusing on observable behaviors and the ways in which it's possible to alter undesirable behaviors through conditioning.

Punishment

A process in operant conditioning where a response is followed by a stimulus that decreases the likelihood of the response occurring in the future.

Aggressive Impulses

Instinctive urges to act or react in a hostile or violent way towards others or oneself.