Chris is single. During 2025, he had $75,000 in wages, $10,000 in net capital loss, $20,500 net income from his carpentry business (qualified business), $1,448 of deductible self-employment tax (i.e., half of the total self-employment tax) and $13,000 of itemized deductions. What is Chris’s 2025 Adjusted Gross Income?

Oksana and Jesus are married. They are preparing to file their 2025 tax return. If they were to file as Married Filing Separate taxpayers, Oksana and Jesus would report $10,000 and $70,000 of taxable income, respectively. On their joint tax return, their taxable income is $80,000. How much of a marriage penalty or benefit will Oksana and Jesus experience in 2025 by filing Married Filing Joint?

Jim is single and earns gross wages of $300,000 from his job at Micro during 2025. Assume the FICA tax rate is 7.65%, comprised of 6.2% Social Security and 1.45% Medicare. There is an additional 0.9% Medicare tax on wages exceeding $200,000, and the wage limit for Social Security is $176,100. How much FICA tax will Jim pay in 2025 (round to the nearest dollar)?

In 2025, Chelsea has $35,000 of income and $5,000 of expenses from her business, reported in Schedule C. She has no other source of income. How much would she be allowed to deduct as a Qualified Business Income deduction, assuming her business type qualifies for the deduction? (Ignore deductible self-employment taxes.)

Careen owns a condominium near Newport Beach in California. During the year, she incurs the following expenses in connection with her condo: Insurance $ 1,500 Mortgage interest   5,464 Property taxes   4,000 Repairs and maintenance   950 Utilities   1,900 Depreciation   5,500 During the year, Careen rented the condo for 100 days, receiving $20,000 of gross income. She personally used the condo for 60 days. Assume Careen uses the IRS method (hint, denominator will be 160 days) of allocating expenses to rental use of the property.  Based on the facts above, how much would be eligible as an itemized deduction (Schedule A)?

John and Tina are married and file a joint tax return. They had the following stock transactions during 2025: Item Date Acquired Date Sold Cost Basis Sales Price Stockton stock 4/7/2025 12/27/2025 $5,000 $8,000 Wildcat stock 10/14/2016 5/6/2025 $28,000 $25,000 Pita Stock 8/21/2017 3/15/2025 $3,000 $4,000 Wilson Stock 9/13/2020 6/25/2025 $5,000 $6,000 What will they report for gains and losses on their 2025 tax return? 

Kabuo and Melinda got married on January 15, 2025. Kabuo’s salary for the year was $57,000, and Melinda’s was $65,000. In addition, Kabuo did some accounting work for his friend in exchange for his friend painting his house. The exchanged services were valued at $3,000. Melinda received $11,000 of alimony from a former spouse (the divorce agreement with her former spouse was signed in 2015 and was never modified thereafter). If Kabuo and Melinda choose to file jointly, what is their 2025 adjusted gross income?

A patient with atrial fibrillation asks why they must take a blood thinner even though they “feel fine.” What is the nurse’s best response?

Which findings may be associated with a myocardial infarction in an older adult? (Select all that apply.)

What is the highest educational degree required to become a physical therapist?