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

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Definitions:

Emotional Learning

The process of acquiring and understanding emotions, and the ability to recognize and manage one's own and others' emotions.

Seligman

Martin Seligman, a psychologist renowned for his work on the theory of learned helplessness, positive psychology, and well-being.

Classical Conditioning

A learning process that occurs through associations between an environmental stimulus and a naturally occurring stimulus.

Modeling

The process of learning behaviors, attitudes, and values by observing and imitating others, particularly influential figures.