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美國CPA模擬試題：Regulation（十）
Carroll, a 35 year old unmarried taxpayer with an adjusted gross income of $100,000, incurred and paid the following unreimbursed medical expenses for the year:
Carroll had no medical insurance. For regular income tax purposes, what was Carroll's maximum allowable medical expense deduction, after the applicable threshold limitation, for the year?
A. $14,000
B. $22,000
C. $0
D. $12,000
【答案解析】D
Choice "d" is correct. Both medical expenses are deductible. The cosmetic surgery is not elective, since it was necessary to correct a congenital deformity.
Choices "c", "a", and "b" are incorrect, per the computation above.
【我要糾錯】 責任編輯：藍色天空
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