1) Which one of the following expenses does NOT qualify as a deductible medical expense?

A) Cost of a chiropractor’s services.

B) Cost of orthodontic work.

D) Cost of prescribed medicine.

C) Cost of laser treatments by a physician to remove a tattoo.

2) Which of the following taxpayers cannot take a deduction for educationalexpenditures?

A) Jane, a CPA, is pursuing a Masters in Taxation degree.

C) Rory, an attorney, takes a one-week intensive update and planning course

in estate planning.

D) Chelsea, a new staff accountant in a CPA firm, takes a CPA exam review

course.

B) Myra, a product manager at a toy manufacturer, is pursuing a MBA.