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The Inouyes Filed Jointly in 2019

question 107

Essay

The Inouyes filed jointly in 2019.Their AGI is $78,000.They reported $2,000 of qualified business income and $22,000 of itemized deductions.They have two children, one of whom qualifies as their dependent as a qualifying child.The 2019 standard deduction amount for MFJ taxpayers is $24,400.What is the total amount of from AGI deductions they are allowed to claim on their 2019 tax return?


Definitions:

Partnership Debts

Liabilities that are owed by a partnership, which are the joint responsibility of the partnership's members.

Mutual Agency

A legal principle in partnerships where each partner has the authority to act on behalf of, and bind, the partnership in contractual agreements.

Unlimited Liability

Partners may be personally liable for debts of the partnership.

Limited Risk

Financial exposure that is knowingly restricted or minimized in investments or business operations.

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