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美国CPA模拟试题：Regulation5
为了使广大美国CPA考生能够顺利通过考试，如下为网校为美国CPA考生整理的习题，希望对大家有所帮互助！
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.
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