What is the total qualified deduction that a nurse can take for volunteer work with out-of-pocket expenses of $150 and 55 miles traveled?

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To determine the total qualified deduction for a nurse's volunteer work, we consider both the out-of-pocket expenses incurred and the mileage traveled. For volunteer work, taxpayers can deduct unreimbursed expenses directly related to the volunteer activity, including supplies and transportation costs.

In this case, the nurse has out-of-pocket expenses totaling $150. Additionally, mileage can be deducted at the standard mileage rate set by the IRS, which was 56 cents per mile for 2021 and increased to 58.5 cents per mile for the second half of 2022. Assuming the relevant standard mileage rate for this calculation is 58.5 cents per mile, the calculation for mileage reimbursement would be:

55 miles x $0.585 = $32.175.

When you add the out-of-pocket expenses of $150 to the mileage deduction of approximately $32.18, you arrive at a total deduction of:

$150 + $32.18 = $182.18.

There appears to be a discrepancy between this calculated figure and the answer choice provided. If the total deduction needs to align closely with one of the choices given, it's important to confirm the latest IRS standard mileage rate applicable to the year in question and calculate again accordingly.

However, based on

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