Which of the following should increase the likelihood that Ms. Piper's Form 1040 will be selected for audit by the IRS?

A. Ms. Piper's AGI is $58,400, and she deducted $27,590 of charitable contributions on her Schedule A.
B. Ms. Piper files as head of household because she maintains a home for her 89-year old mother who has Alzheimer's disease.
C. Ms. Piper reported $10,200 alimony income from her former spouse.
D. None of the above should increase the likelihood of audit.


Answer: A

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