Which of the following taxpayers may not be able to claim full benefits for some common itemized deductions?

a. andre, a single taxpayer whose adjusted gross income was $270,000.
b. dianne, whose adjusted gross income was $150,000 and will file married filing separately.
c. jim and susan, who are married and file a joint return. their adjusted gross income was $310,000.
d. taya, whose adjusted gross income was $280,000. she has a dependent daughter and files head of household.

Southeastern oklahoma state university's business program has the facilities and faculty to handle an enrollment of 2,000 new students per semester. however, in an effort to limit class sizes to a "reasonable" level (under 200 generally), southeastern's dean, holly lutze, placed a ceiling on enrollment of 1,600 new students. although there was ample demand for business courses last semester, conflicting schedules allowed only 1,440 new students to take business courses.the utilization rate for southeastern=%the efficiency rate for southeastern=%