For the Current Year, Wilbur Is Employed as a Deputy

question 146

Essay

For the current year, Wilbur is employed as a deputy sheriff of a county. He has AGI of $50,000 and the following unreimbursed employee expenses:
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How much of these expenses are allowed as deductions from AGI?

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Definitions:

Vicarious Liability

Refers to a legal principle where an entity (such as an employer) can be held responsible for the actions or omissions of another person (like an employee), under certain conditions.

Sole Proprietorships

A business structure where a single individual owns, manages, and is personally responsible for all aspects of the business.

Ratified Inadvertently

Approved or confirmed accidentally or without the full intention to do so.

Full Disclosure

The obligation to reveal all relevant details of a transaction.