由于美国注册会计师考试是全英文的考试，所以对于很多报考USCPA的考生而言，尽快的熟悉全英文的答题环境也是非常重要的，为了帮助大家更好的备考，中公财经小编为大整理了一份美国注册会计师考试REG法规模拟试题，详情如下：
Taylor, an unmarried taxpayer, had $90,000 in adjusted gross income for the current year. During the current year, Taylor donated land to a church and made no other contributions. Taylor purchased the land 15 years ago as an investment for $14,000. The land's fair market value was $25,000 on the day of the donation. What is the maximum amount of charitable contribution that Taylor may deduct as an itemized deduction for the land donation for the current year?
A. $11,000
B. $25,000
C. $0
D. $14,000
【正确答案】B
以上就是中公财经小编为大整理的美国注册会计师考试REG法规模拟试题，希望能对各位USCPA考生有所帮助，也预祝大家能尽早拿下USCPA证书。
