9. Gross Income Test Explain the gross income test for the dependency deduction.
10. Itemized Deductions When would a taxpayer itemize his or her deductions?
11. Itemized Deductions What itemized deductions must exceed a basic minimum (floor) before the taxpayer’s taxable income is reduced for the excess amounts expended?
12. Qualified Residence Interest What is qualified residence interest?

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Solutions Manual for Taxation for Decision Makers
13. Charitable Contribution Limit What is the overall charitable contribution deduction limitation?

