Deck 10: Deductions and Losses: Certain Itemized Deductions

Question 1

In 2019, Brandon, age 72, paid $5,000 for long-term care insurance premiums. He may include the $5,000 in computing his medical expense deduction for the year.

Answer 1

True

Question 2

On the recommendation of a physician, Ed has a swimming pool installed at his residence because of a heart condition. If he is allowed to deduct all or part of the cost of the pool, Ed's increase in utility bills due to the operation of the pool qualifies as a medical expense.

Answer 2

True

Question 3

Mindy paid an appraiser to determine how much a capital improvement made for medical reasons increased the value of her personal residence. The appraisal fee qualifies as a deductible medical expense.

Answer 3

False

Question 4

Jim's employer pays half of the premiums on a group medical insurance plan covering all employees, and employees pay the other half. Jim can exclude the half of the premium paid by his employer from his gross income and may include the half he pays in determining his medical expense deduction.

Question 5

Mason, a physically handicapped individual, pays $10,000 this year for the installation of wheelchair ramps, support bars, and railings in his personal residence. These improvements increase the value of his personal residence by
$2,000. Only $8,000 of the expenditure qualifies as a medical expense for tax purposes.

Question 6

Adrienne sustained serious facial injuries in a motorcycle accident. To restore her physical appearance, Adrienne had cosmetic surgery. She cannot deduct the cost of this procedure as a medical expense.

Question 7

This year Dena traveled 600 miles for specialized medical treatment that was not available in her hometown. She paid $90 for meals during the trip, $145 for a hotel room for one night, and $15 in parking fees. She did not keep records of other out-of-pocket costs for transportation. Dena can include $180 in computing her medical expenses.

Question 8

A taxpayer may not deduct the cost of new curbing (relative to a personal residence) even if the construction is required by the city and the curbing provides an incidental benefit to the public welfare.

Question 9

The election to itemize is appropriate when total itemized deductions are less than the standard deduction based on the taxpayer's filing status.

Question 10

Maria traveled to Rochester, MN with her son who had surgery at the Mayo Clinic. He stayed at the clinic for the duration of his treatment. She paid airfare of $300 and $50 per night for lodging. The cost of Maria's airfare and lodging cannot be included in determining her medical expense deduction.

Question 11

Shirley pays FICA (employer's share) on the wages she pays her housekeeper to clean and maintain Shirley's personal residence. The FICA payment is not deductible as an itemized deduction.

Question 12

Bill paid $2,500 of medical expenses for his daughter, Marie. She is married to John and they file a joint return. Bill
can include the $2,500 of expenses when calculating his medical expense deduction.

Question 13

Sergio was required by the city to pay $2,000 for the cost of new curbing installed by the city in front of his personal residence. The new curbing was installed throughout Sergio's neighborhood as part of a street upgrade project. Sergio may not deduct $2,000 as a tax, but he may add the $2,000 to the basis of his property.

Question 14

Fees for automobile inspections, automobile titles and registration, bridge and highway tolls, parking meter deposits, and postage are not deductible if incurred for personal reasons, but they are deductible as deductions for AGI if incurred as a business expense by a self-employed taxpayer.

Question 15

Chad pays the medical expenses of his son, James. James would qualify as Chad's dependent except that he earns
$7,500 during the year. Chad may claim James' medical expenses even if he is not a dependent.

Question 16

In 2019, Rhonda received an insurance reimbursement for medical expenses incurred in 2018. She is not required to include the reimbursement in gross income in 2019 if she claimed the standard deduction in 2018.

Question 17

Georgia contributed $2,000 to a qualifying Health Savings Account in the current year. The entire amount qualifies as an expense deductible for AGI.

Question 18

Personal expenditures that are deductible as itemized deductions include medical expenses, Federal income taxes, state income taxes, property taxes on a personal residence, mortgage interest, and charitable contributions.

Question 19

A physician recommends a private school for Ellen's dependent child. Because of the physician's recommendation, the cost of the private school will qualify as a medical expense deduction (subject to percentage limitations).

Question 20

Matt, a calendar year taxpayer, pays $11,000 in medical expenses in 2019. He expects $5,000 of these expenses to be reimbursed by an insurance company in 2020. In determining his medical expense deduction for 2019, Matt must reduce his 2019 medical expenses by the amount of the reimbursement he expects in 2020.

Question 21

For purposes of computing the deduction for qualified residence interest, a qualified residence includes only the taxpayer's principal residence.

Question 22

Trent sells his personal residence to Chester on July 1, 2019. He had paid $7,000 in real property taxes on March 1,
2019, the due date for property taxes for 2019. Trent may not deduct the portion of the taxes he paid for the period the property was owned by Chester.

Question 23

A taxpayer pays points to obtain financing to purchase a second residence. At the election of the taxpayer, the points can be deducted as interest expense for the year paid.

Question 24

For purposes of computing the deduction for qualified residence interest, a qualified residence includes the taxpayer's principal residence and two other residences of the taxpayer or spouse.

Question 25

Letha incurred a $1,600 prepayment penalty to a lending institution because she paid off the mortgage on her home early. The $1,600 is deductible as interest expense.

Question 26

Tom, whose MAGI is $40,000, paid $3,500 of interest on a qualified student loan in 2019. He is single and may deduct the $3,500 interest as an itemized deduction.

Question 27

Joe, a cash basis taxpayer, took out a 12-month business loan on December 1, 2019. He prepaid all $3,600 of the interest on the loan on December 1, 2019. Joe can deduct only $300 of the prepaid interest in 2019.

Question 28

Herbert is the sole proprietor of a furniture store. He can deduct real property taxes on his store building as a business deduction but he cannot deduct state income taxes related to his net income from the furniture store as a business deduction.

Question 29

Leona borrows $100,000 from First National Bank and uses the proceeds to purchase City of Houston bonds. The interest Leona pays on this loan is deductible as investment interest subject to the investment interest limits.

Question 30

Jack sold a personal residence to Steven and paid points of $3,500 on the loan to help Steven finance the purchase.
Jack can deduct the points as interest.

Question 31

On December 31, Lynette used her credit card to make a $500 contribution to the United Way, a qualified charitable organization. She will pay her credit card balance in January of the following year. If Lynette itemizes, she can deduct the $500 in the year she used the card.

Question 32

Judy paid $40 for Girl Scout cookies and $40 for Boy Scout popcorn. She may claim an $80 charitable contribution deduction.

Question 33

Grace's sole source of income is from a restaurant that she owns and operates as a proprietorship. Any state income tax Grace pays on the business net income must be deducted as a business expense rather than as an itemized deduction.

Question 34

In April 2019, Bertie, a calendar year cash basis taxpayer, had to pay the state of Michigan additional income tax for2018. Even though it relates to 2018, for Federal income tax purposes, the payment qualifies as a tax deduction for tax year 2019.

Question 35

In January 2020, Pam, a calendar year cash basis taxpayer, made an estimated state income tax payment for 2019.
The payment is deductible in 2019.

Question 36

Phyllis, who is single, has itemized deductions totaling $20,000. She overpaid her 2018 state income tax and is entitled to a refund of $400 in 2019. Phyllis chooses to apply the $400 overpayment toward her state income taxes for 2019. She is required to recognize that amount as income in 2019.

Question 37

Sadie mailed a check for $2,200 to a qualified charitable organization on December 31, 2019. The $2,200 contribution is deductible on Sadie's 2019 tax return if she itemizes her deductions.

Question 38

Interest paid or accrued during 2019 on aggregate acquisition indebtedness of $2 million or less ($1 million or less for married persons filing separate returns) is deductible as qualified residence interest.

Question 39

For all of the current year, Randy (a calendar year taxpayer) allowed the Salvation Army to use rent-free a building he owns. The building normally rents for $24,000 a year. Randy will be allowed a charitable contribution deduction this year of $24,000.

Question 40

Points paid by the owner of a personal residence to refinance an existing mortgage must be capitalized and amortized over the life of the new mortgage.

Question 41

Which of the following is not allowed as an itemized deduction?

A) Cash donation to a church.
B) Interest expense on a $800,000 loan incurred in 2016 to buy a principal residence.
C) A subscription to the Wall Street Journal to help with personal investment decisions.
D) Gambling losses to the extent of gambling winnings.
E) All are allowed as itemized deductions.

Question 42

Noah gave $750 to a good friend whose house was destroyed by an earthquake. In addition, Noah contributed his time, valued at $250, in the cleanup effort. Noah may claim a charitable deduction of $1,000 on his tax return for the current year.

Question 43

During the year, Eve (a resident of Billings, MT) spends three consecutive weeks in Louisville, KY. One week is spent representing the Billings First Christian Church at the national convention, and two weeks are spent vacationing with relatives. One-third of Eve's travel expenses will qualify as a charitable deduction.

Question 44

Contributions to public charities in excess of 50% of AGI may be carried back three years or forward for up to five years.

Question 45

To dissuade his pastor from resigning and taking a position with a larger church, Michael, an ardent leader of the congregation, gives the pastor a new car. The cost of the car is deductible by Michael as a charitable contribution.

Question 46

Ronaldo contributed stock worth $12,000 to the Children's Protective Agency, a qualified charity. He acquired the stock 20 months ago for $7,000. He may deduct $7,000 as a charitable contribution deduction (subject to percentage limitations).

Question 47

Maria made significant charitable contributions of capital gain property in the current year. In fact, the amount of the contributions exceeds 30% of her AGI. The excess charitable contribution that is not deductible this year can be carried over for five years.

Question 48

Charitable contributions that exceed the percentage limitations for the current year can be carried over for up to three years.

Question 49

During the year, Victor spent $300 on bingo games sponsored by his church. If all profits went to the church, Victor has a charitable contribution deduction of $300.

Question 50

Fred and Lucy are married, ages 33 and 32, and together have AGI of $120,000 in 2019. They have four dependents and file a joint return. They pay $5,000 for a high deductible health insurance policy and contribute $2,600 to a qualified Health Savings Account. During the year, they paid the following amounts for medical care: $9,200 in doctor and dentist bills and hospital expenses, and $3,000 for prescribed medicine and drugs. In October 2019, they received an insurance reimbursement of $4,400 for the hospitalization. They expect to receive an additional reimbursement of $1,000 in January 2020. Determine the maximum itemized deduction allowable for medical expenses in 2019.

A) $800
B) $3,800
C) $9,200
D) $12,800
E) None of these

Question 51

Richard, age 50, is employed as an actuary. For calendar year 2019, he had AGI of $130,000 and paid the following medical expenses: Medical insurance premiums $5,300 $\begin{array}{lr}\text { Doctor and dentist bills for Derrick and Jane (Richard's parents) } & 7,900 \\\text { Doctor and dentist bills for Richard } & 5,100 \\\text { Prescribed medicines for Richard } & 830 \\\text { Nonprescribed insulin for Richard } & 960\end{array}$ Derrick and Jane would qualify as Richard's dependents except that they file a joint return. Richard's medical insurance policy does not cover them. Richard filed a claim for $4,800 of his own expenses with his insurance company in November 2019 and received the reimbursement in January 2020. What is Richard's maximum allowable medical expense deduction for 2019?

A) $0
B) $7,090
C) $10,340
D) $20,090
E) None of these

Question 52

Edna had an accident while competing in a rodeo. She sustained facial injuries that required cosmetic surgery. While having the surgery done to restore her appearance, she had additional surgery done to reshape her chin, which was not injured in the accident. The surgery to restore her appearance cost $9,000 and the surgery to reshape her chin cost $6,000. How much of Edna's surgical fees will qualify as a deductible medical expense (before application of the 10%-of-AGI floor)?

A) $0
B) $6,000
C) $9,000
D) $15,000
E) None of these

Question 53

Al contributed a painting to the Metropolitan Art Museum of St. Louis, MO. The painting, purchased six years earlier, was worth $40,000 when donated, and Al's basis was $25,000. If this painting is immediately sold by the museum and the proceeds are placed in the general fund, Al's charitable contribution deduction is $25,000 (subject to percentage limitations).

Question 54

This year Allison drove 800 miles to volunteer in a project sponsored by a qualified charitable organization in Utah. In addition, she spent $250 for meals while away from home. In total, Allison may take a charitable contribution deduction of $112 (800 miles × $0.14) relating to her volunteer work.

Question 55

Excess charitable contributions that come under the 30%-of-AGI ceiling are always subject to the 30%-of-AGI
ceiling in the carryover year.

Question 56

Capital assets donated to a public charity that would result in long-term capital gain if sold are subject to the 30%-of- AGI ceiling limitation on charitable contributions for individuals.

Question 57

Gambling losses may be deducted to the extent of the taxpayer's gambling winnings.

Question 58

Employee business expenses for travel may be deducted as itemized deductions if they are not reimbursed.

Question 59

Sandra is single and does considerable business entertaining at home. Because Arthur, Sandra's 80-year-old dependent grandfather who lived with Sandra, needs medical and nursing care, he moved to Twilight Nursing Home. During the year, Sandra made the following payments on behalf of Arthur: $\begin{array}{lr}\text { Room at Twilight } & \$ 4,500 \\\text { Meals for Arthur at Twilight } & 850 \\\text { Doctor and nurse fees } & 700 \\\text { Cable TV service for Arthur's room } & 107 \\\text { Total }&\$6,157\end{array}$ Twilight has medical staff in residence. Disregarding the AGI floor, how much, if any, of these expenses qualify for a medical deduction by Sandra?

A) $6,157
B) $6,050
C) $5,200
D) $1,550
E) None of these

Question 60

Dan contributed stock worth $16,000 to his college alma mater, a qualified charity. He acquired the stock 11 months ago for $4,000. He may deduct $16,000 as a charitable contribution deduction (subject to percentage limitations).

Question 61

Your friend Scotty informs you that in 2019 he received a tax-free reimbursement of some medical expenses he paid in 2018. Which of the following statements best explains why Scotty is not required to report the reimbursement in gross income?

A) Scotty itemized deductions in 2018.
B) Scotty did not itemize deductions in 2018.
C) Scotty itemized deductions in 2019.
D) Scotty did not itemize deductions in 2019.
E) Scotty itemized deductions in 2019 but not in 2018.

Question 62

Byron owned stock in Blossom Corporation that he donated to a museum (a qualified charitable organization) on June 8 this year. What is the amount of Byron's deduction assuming that he had purchased the stock for $10,500 last year on August 7, and the stock had a fair market value of $13,800 when he made the donation?

A) $3,300
B) $10,500
C) $12,150
D) $13,800
E) None of these

Question 63

Tom, age 48, is advised by his family physician that he needs back surgery to correct a problem from his last back surgery. Since Tom is in a wheel chair, he needs his wife, Jean, to accompany him on his trip to Rochester, MN, for in-patient treatment at the Mayo Clinic, which specializes in this type of surgery. Tom incurred the following costs in 2019: $\begin{array}{lr}\text { Round-trip arfare ( } \$ 350 \text { each) } & \$ 700 \\\text { Jean's hotel in Rochester for four nights ( } \$ 95 \text { per night) } & 380 \\\text { Jean's meals while in Rochester } & 105 \\\text { Tom's medical treatment } & 3,500 \\\text { Tom's prescription medicine } & 600\end{array}$ Compute Tom's allowable medical expenses for the trip (before application of the AGI floor).

A) $4,000
B) $5,000
C) $5,180
D) $5,285
E) None of these

Question 64

Brad, who would otherwise qualify as Faye's dependent, had gross income of $9,000 during the year. Faye, who had AGI of $120,000, paid the following medical expenses this year: $\begin{array}{lr}\text { Cataract operation for Brad } & \$ 5,400 \\\text { Brad's prescribed contact lenses } & 1,800 \\\text { Faye's doctor and dentist bills } & 12,600 \\\text { Frescribed drugs for Faye } & 2,550 \\\text { Total }&\$22,350\end{array}$ Faye has a medical expense deduction of:

A) $3,150
B) $4,950
C) $10,350
D) $13,350
E) None of these

Question 65

Brad, who uses the cash method of accounting, lives in a state that imposes an income tax (including withholding from wages). On April 14, 2019, he files his state return for 2018, paying an additional $600 in state income taxes. During 2019, his withholdings for state income tax purposes amount to $3,550. On April 13, 2020, he files his state return for 2019 claiming a refund of $800. Brad receives the refund on June 3, 2020. If he itemizes deductions, how much may Brad claim as a deduction for state income taxes on his Federal income tax return for calendar year 2019 (filed in April 2020)?

A) $3,350
B) $3,550
C) $4,150
D) $5,150
E) None of these

Question 66

In Lawrence County, the real property tax year is the calendar year. The real property tax becomes a personal liability of the owner of real property on January 1 in the current real property tax year (assume that this year is not a leap year). The tax is payable on June 1. On May 1, Reggie sells his house to Dana for $350,000. On June 1, Dana pays the entire real estate tax of $7,950 for the year ending December 31. Assuming that Reggie itemizes his deductions and the $10,000 limit on state and local taxes does not apply, how much of the property taxes may Reggie deduct?

A) $0
B) $2,614
C) $2,625
D) $7,950
E) None of these

Question 67

Karen, a calendar year taxpayer, made the following donations to qualified charitable organizations during the year: $\begin{array}{lcr}&\text { Basis}&\text { Fair Market }\\&&\text { Value }\\\text { Cash donation to State University } & \$ 30,000 & \$ 30,000 \\\text { Unimproved land to the City of Terre Haute, IN } & 70,000 & 210,000\end{array}$ The land had been held as an investment and was acquired four years ago. Shortly after receipt, the City of Terre Haute sold the land for $210,000. Karen's AGI is $450,000. The allowable charitable contribution deduction this year is:

A) $100,000.
B) $165,000.
C) $225,000.
D) $240,000.
E) None of these.

Question 68

During the current year, Ralph made the following contributions to the University of Oregon (a qualified charitable organization): Cash $63,000
Stock in Raptor, Inc. (a publicly traded corporation) 94,500
Ralph acquired the stock in Raptor as an investment 14 months ago at a cost of $42,000. Ralph's AGI for the year is
$189,000. What is his charitable contribution deduction for the current year?

A) $56,700
B) $63,000
C) $94,500
D) $157,500
E) None of these

Question 69

In 2019, Boris pays a $3,800 premium for high-deductible medical insurance for himself and his family. In addition, he contributes $3,400 to a Health Savings Account. Which of the following statements is true?

A) If Boris is self-employed, he may deduct $7,200 as a deduction for AGI.
B) If Boris is self-employed, he may deduct $3,400 as a deduction for AGI and may include the $3,800 premium when calculating his itemized medical expense deduction.
C) If Boris is an employee, he may deduct $7,200 as a deduction for AGI.
D) If Boris is an employee, he may include $7,200 when calculating his itemized medical expense deduction.
E) None of these.

Question 70

This year, Carol, a single taxpayer, purchased a vacation home for $400,000 using a home equity loan of $350,000 on her principal residence. She has no other debt on her principal residence. Carol paid $16,000 of interest on the debt this year. How much of this interest is deductible assuming that Carol itemizes her deductions?

A) $0
B) $10,000
C) $16,000
D) $125,000
E) None of these

Question 71

Phillip, age 66, developed hip problems and was unable to climb the stairs to reach his second-floor bedroom. His physician advised him to add a first-floor bedroom to his home. The cost of constructing the room was $32,000. The increase in the value of the residence as a result of the room addition was determined to be $17,000. In addition, Phillip paid the contractor $5,500 to construct an entrance ramp to his home and $8,500 to widen the hallways to accommodate his wheelchair. Phillip's AGI for 2019 was $75,000. How much of these expenditures can Phillip deduct as a medical expense in 2019?

A) $14,000
B) $15,000
C) $21,500
D) $29,000
E) None of these

Question 72

Pedro's child attends a school operated by the church the family attends. Pedro made a donation of $1,000 to the church in lieu of the normal registration fee of $200. In addition, Pedro paid the regular tuition of $6,000 to the school. Based on this information, what is Pedro's charitable contribution?

A) $0
B) $800
C) $1,000
D) $6,800
E) $7,000

Question 73

Pat gave 5,000 shares of stock in Coyote Corporation (a publicly traded corporation) to her church (a qualified charitable organization) in the current year. The stock was worth $180,000. She had acquired it as an investment four years ago at a cost of $120,000. She reported AGI of $300,000 for the year. In completing her current income tax return, how much is her current-year charitable contribution deduction?

A) $90,000
B) $120,000
C) $150,000
D) $180,000
E) None of these

Question 74

Quinn, who is single and lives alone, is physically handicapped as a result of a diving accident. To live independently, he modifies his personal residence at a cost of $30,000. The modifications included widening halls and doorways for a wheelchair, installing support bars in the bathroom and kitchen, installing a stairway lift, and rewiring so he could reach electrical outlets and appliances. Quinn pays $200 for an appraisal that places the value of the residence at $129,000 before the improvements and $140,000 after. As a result of the operation of the stairway lift, Quinn experienced an increase of $680 in his utility bills for the current year. Disregarding the AGI floor for medical expenses, how much of these expenditures qualify as medical expense deductions?

A) $11,680
B) $30,680
C) $30,880
D) $34,880
E) None of these

Question 75

Emily, who lives in Indiana, volunteered to travel to Louisiana in March to work on a home-building project for Habitat for Humanity (a qualified charitable organization). She was in Louisiana for three weeks. She normally makes $500 per week as a carpenter's assistant and plans to deduct $1,500 as a charitable contribution. In addition, she incurred the following costs in connection with the trip: $600 for transportation, $1,200 for lodging, and $400 for meals. What is Emily's deduction associated with this charitable activity?

A) $600
B) $1,200
C) $1,800
D) $2,200
E) $3,700

Question 76

Hannah makes the following charitable donations in the current year: $\begin{array}{lrr}&\text { Basis}&\text { Fair Market }\\&&\text { Value }\\\begin{array}{l}\text { Inventory held for resale in Hannah's business (a } \\\text { sole proprietorship) }\end{array} & \$ 8,000 & \$ 7,200 \\\begin{array}{l}\text { Stock in HBM, Inc., held as an investment } \\\text { (acquired four years ago) }\end{array} & 16,000 & 40,000 \\\begin{array}{l}\text { Baseball card collection held as an } \\\text { investment (acquired six years ago) }\end{array} & 4,000 & 20,000 \\\hline\end{array}$ The HBM stock and the inventory were given to Hannah's church, and the baseball card collection was given to the United Way. Both donees promptly sold the property for the stated fair market value. Disregarding percentage limitations, Hannah's current charitable contribution deduction is:

A) $28,000.
B) $51,200.
C) $52,000.
D) $67,200.
E) None of these.

Question 77

Zeke made the following donations to qualified charitable organizations during the year: $\begin{array}{lcc}&\text { Basis}&\text { Fair Market }\\&&\text { Value }\\\begin{array}{l}\text { Used clothing of taxpayer and his family (all acquired } \\\text { more than a year ago) }\end{array} & \$ 1,350 & \$ 375 \\\begin{array}{l}\text { Stock in ABC, Inc., held as an investment for 15 } \\\text { months }\end{array} & 12,000 & 10,875 \\\begin{array}{l}\text { Stock in MNO, Inc., held as an investment for 11 } \\\text { months }\end{array} & 15,000 & 18,000 \\\text { Real estate held as an investment for two years } & 15,000 & 30,000\end{array}$ The used clothing was donated to the Salvation Army? the other items of property were donated to Eastern State University. Both are qualified charitable organizations. Disregarding percentage limitations, Zeke's charitable contribution deduction for the year is:

A) $43,350.
B) $56,250.
C) $59,250.
D) $60,375.
E) None of these.

Question 78

Nancy paid the following taxes during the year: $\begin{array}{lr}\text { Tax on residence (for the period from March } 1 \text { through August 31) } & \$ 5,250 \\\text { State motor vehicle tax (based on the value of the personal use automobile) } & 430 \\\text { State sales tax } & 3,500 \\\text { State income tax } & 3,050\end{array}$ Nancy sold her personal residence on June 30 of this year under an agreement in which the real estate taxes were not prorated between the buyer and the seller. What amount qualifies as a deduction from AGI for Nancy?

A) $9,180
B) $9,130
C) $7,382
D) $5,382
E) None of these

Question 79

Hugh, a self-employed individual, paid the following amounts during the year: $\begin{array}{lr}\text { Real estate tax on Iowa residence } & \$ 3,800 \\\text { State income tax } & 1,700 \\\text { Real estate taxes on a vacation home } & 2,100 \\\text { Gift tax paid on gift to daughter } & 1,200 \\\text { State sales taxes } & 1,750 \\\text { State occupational license fee } & 300 \\\text { Property tax on value of his automobile (used 100\% for business) } & 475\end{array}$ What is the maximum amount Hugh can claim as taxes in itemizing deductions from AGI?

A) $7,650
B) $8,850
C) $9,625
D) $10,000
E) None of these

Question 80

In the current year, Jerry pays $8,000 to become a charter member of Mammoth University's Athletic Council. The membership ensures that Jerry will receive choice seating at all of Mammoth's home basketball games. Also this year, Jerry pays $2,200 (the regular retail price) for season tickets for himself and his wife. For these items, how much qualifies as a charitable contribution?

A) $0
B) $6,400
C) $8,000
D) $10,200
E) None of these