Morris Is a Single Individual Who Has Total Itemized Deductions

question 57

Multiple Choice

Morris is a single individual who has total itemized deductions in 2017 of $6,500.His itemized deductions include $2,000 for state income taxes.After filing his 2017 state income tax return he receives a refund of $275.

• A)Morris must include $275 as income on his 2017 federal income tax return.
• B)Morris must amend his 2017 federal tax return to reflect state income taxes of $1,725 ($2,000 - $275).
• C)If Morris itemizes his tax return in 2018 he must reduce his state tax deduction by $275.
• D)Morris must include $200 as income on his 2018 federal income tax return.
• E)Morris does not have to report any of the state income tax refund on his 2018 tax return.

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Definitions:

Near Transfer

The application of learned skills or knowledge from one context to a very similar context, with minimal adjustments needed.

Training Situations

Various contexts or environments in which training is conducted, tailored to meet the learning objectives and needs of participants.

Training Transfer

The successful use of abilities, understandings, or perspectives acquired through training when applied in a work setting.

Training Design

The process of creating a training program, including its structure, content, materials, and methods to effectively impart knowledge and skills.