U.S.CPA练习题精选：REG 49

Which expense, both incurred and paid in the same year, can be claimed as an itemized deduction subject to the two percent-of-adjusted-gross-income floor?

A.Employee's unreimbursed business car expense

B.Self-employed health insurance

C.One-half of the self-employment tax.

D.Employee's unreimbursed moving expense.

【答案解析】A

Choice "a" is correct. Employee business expenses, including unreimbursed car expense, are deductible as itemized deductions subject to the 2% floor.

Choice "c" is incorrect. One-half of the self-employment tax is deductible, but it is a deduction to arrive at adjusted gross income, not as an itemized deduction.

Choice "d" is incorrect. The employee's unreimbursed moving expense is deductible, but it is a deduction to arrive at adjusted gross income, not an itemized deduction.

Choice "b" is incorrect. Self-employed health insurance is deductible, but not as an itemized deduction subject to the 2% floor.