Lana, an Employee of Compton University, Paid $1,500 for Professional

question 73

Multiple Choice

Lana, an employee of Compton University, paid $1,500 for professional journal subscriptions and $1,000 membership dues to academic organizations. Her employer reimbursed her only for the $1,000 membership dues. Which of the following statements is true?

• A) Lana must include the $1,000 reimbursement in gross income.
• B) Lana is allowed an itemized deduction for the $1,500 paid for the journal subscriptions.
• C) Lana is allowed an above-the-line deduction for the $1,500 paid for the journal subscriptions.
• D) The $1,500 paid for the journal subscriptions is a nondeductible expense.

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Definitions:

Token Economy

A form of behavior modification that involves the use of tokens or symbols to reinforce desired behaviors, which can later be exchanged for various rewards.

Modeling

A psychological concept where individuals learn behaviors, attitudes, and emotional reactions through observing others.

Maladaptive Behavior

Actions or tendencies that inhibit an individual’s ability to adjust to particular situations, often counterproductive to their well-being.

Irrational Thoughts

Ideas that are not based on reality or logical reasoning, often leading to negative emotions and behaviors.