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Tom Davis owns a single-family residence in which he, his wife, and five children reside. In filling out his income tax return he itemizes his various allowable deductions. The following expense would NOT be allowed as a deduction

A. real property taxes. B. interest on the loan. C. cost of repainting exterior. D. uninsured casualty losses.

Which of the following is the purpose of the Federal Unemployment Tax Act?

A) The Act creates a state system that provides unemployment compensation to qualified employees who lose their jobs. B) The Act creates a state system through which any employee who has lost his or her job can receive compensation. C) The Act creates a federal system to provide unemployment compensation to employees who had resigned because they felt that they were underpaid. D) The Act creates a federal system through which any employee who has lost his or her job can receive compensation.