April and Wilson Are Married and File a Joint Tax

question 70

Multiple Choice

April and Wilson are married and file a joint tax return.Wilson is a police officer,and in the current tax year he spends $400 on uniforms and $160 for dry cleaning the uniforms.April is in the National Guard and military regulations restrict her from wearing her uniforms when she is off duty.The cost of uniforms for the year was $220 and the cost of dry cleaning them amounted to $80.April was granted a uniform allowance of $180 for the year.She also purchased a pair of standard black shoes to wear while on duty that cost $75.How much may they deduct on Schedule A for special clothing and uniforms,before considering the 2 percent of adjusted gross income limitation? ​

• A)$440
• B)$620
• C)$680
• D)$860
• E)None of the above

---

Definitions:

Work in Process

Inventory consisting of items that are in the production process but are not yet completed products.

T Accounts

A representation in accounting used to track the increases and decreases in individual financial statement items.