Interest penalties for early withdrawal of savings from certificates of deposit are

a. subtractable as an adjustment to gross income.
b. not subtractable.
c. subtractable as an itemized deduction.
d. subtractable as a credit.

D. subtractable as an itemized deduction.

Explanation:

Early withdrawal of savings from Certificates of Deposits (CODs), attracts interest penalties, which are sub-tractable as an itemized deduction.

answer; i believe the correct answer is (4.0);

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