Julius Is an Employee of a Large Consulting Firm What Is Julius's Miscellaneous Itemized Deduction?
A)$14,000
B)$16,000
C)$21,000
D)$22,000

question 44

Multiple Choice

Julius is an employee of a large consulting firm.During the year he incurs the following expenses in his job,none of which are reimbursed by his employer.Julius's adjusted gross income is $100,000 before considering these expenses.
$\begin{array}{ll}\text { Commuting between his home and office } & \$ 3,000 \\\text { Local travel to and from his \underline{office} to visit clients } & \$ 4,000 \\\text { Local travel to and from his home to visit clients } & \$ 3,000 \\\text { Legitimate business entertainment of clients } & \$ 8,000 \\\text { Hotels accommodations while on business travel } & \$ 3,000 \\\text { Meals while away from home on business travel } & \$ 2,000 \\\text { Subscription fees for publications directly related to his employment } & \$ 1,000 \\\text { Cost of professional wardrobe } & \$ 7,000\end{array}$
What is Julius's miscellaneous itemized deduction?

• A)$14,000
• B)$16,000
• C)$21,000
• D)$22,000
• E)None of the above

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Definitions:

Job Order Costing

An accounting method used to track the production costs for specific jobs or batches, identifying the direct materials, direct labor, and overhead per job.

Process Costing

A costing method used by companies that produce similar or identical units of product in batches employing a consistent process.

Home Construction

The process of building or assembling a residential dwelling, which involves planning, design, obtaining permits, and actual construction activities.

Job Order Costing

An accounting method that accumulates costs based on individual jobs, useful in manufacturing or service situations where each job is different.