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deduction for transportation ? Use the mileage rate in effect for 2010 . Explain your answer .
52 . On April 1 , 2010 , Paul sold a house to Amy . The property tax on the house , which is based on a calendar year , was due September 1 , 2010 . Amy paid the full amount of property tax of $ 2,500 . Calculate both Paul ’ s and Amy ’ s allowable deductions for the property tax . Assume a 365 day year .
53 . In 2009 Sherri , a single taxpayer , had $ 3,600 in state tax withheld from her paycheck . She properly deducted that amount on her 2009 tax return as an itemized deduction that she qualified for , thus reducing her tax liability . After filing her 2009 tax return , Sherri discovered that she had overpaid her state tax by $ 316 . She received her refund in July 2010 . What must Sherri do with the $ 316 refund ? Explain your answer .

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QUIZ 2
1 ) Henry graduated from university of Maryland in 2006 , in 2009 , to take advantage of lower interest rates , he refinanced his qualified education loans with another loan . He is not a dependent on another person ’ s tax return . What is the maximum deduction available to him for the $ 3,200 he paid for educational loan interest in 2009 ?