Paul,a calendar year married taxpayer,files a joint return for 2012.Information for 2012 includes the following: 
Paul's allowable itemized deductions for 2012 are:
Definitions:
Radioactivity
The process by which atoms emit energy in the form of particles or electromagnetic waves due to the decay of their unstable nuclei.
Phosphorescence
A type of photoluminescence related to fluorescence, but in which a material emits light for a longer period after the initial excitation energy is supplied.
Chemiluminescence
The emission of light (luminescence) as a result of a chemical reaction without the need for external light sources.
Mineral Sample
A physical piece of a naturally occurring solid substance with a defined chemical composition and crystalline structure.
Q15: In most cases,the gross estate of a
Q28: Counsell is a simple trust that correctly
Q40: For gift tax purposes,a property settlement in
Q40: Frederick sells land and building whose adjusted
Q60: Pablo,who is single,has $95,000 of salary,$10,000 of
Q67: If a taxpayer chooses to claim a
Q98: Emily earns a salary of $150,000,and invests
Q101: Which of the following factors should be
Q109: An employee with outside income may be
Q149: For a corporate distribution of cash or