Choose the answer with explanation: Question 102) Shane and Alyssa (a married couple) have AGI of $345,050 in 2014. They bought a house this year and paid $16,000 of interest expense on the mortgage and paid $6,500 of property taxes. They will be allowed a deduction from AGI of A) $12,200. B) $22,500. C) $19,900. D) $21,300. 103) Rena and Ronald, a married couple, each earn a salary of $200,000. They will be required to pay additional payroll taxes in 2014 of A) $0. B) $1,350. C) $1,800. D) $5,800. 104) Rob is a taxpayer in the top tax bracket, with over a million in taxable income. He plans to sell stock held long-term for a $100,000 gain. This sale will result in an increase to his tax liability of A) $15,000. B) $20,000. C) $39,600. D) $23,800. 105) In order to shift the taxation of dividend income from a parent to a child, A) the parent must direct the corporation to pay the dividend to the child. B) the parent must transfer ownership of the stock to the child. C) the parent can deposit the dividend in the child's bank account. D) all of the above will result in shifting the taxation to the child.