August 19, 2006
July 27, 2006
(Office note) HOME-SALE GAIN EXCLUSION - IRC Sec. 121
Requirements for home-sale gain exclusion: Maximum $250,000 (500,000 MFJ)
·Ownership: own the residence aggregating ≥ 2 years during five years (≥ 2/5) ending on the date of the sale,
·Use: occupy the residence as a primary residence aggregating ≥ 2 years during five years (≥ 2/5) ending on the date of the sale, and
·One sale in two years.
Note:
1.For armed forces members on active duty or U.S. Foreign Service members, the ≥ 2/5 years own and use test is extended to ≥ 2/10 years.
2.Deemed-use rule during periods of out-of-residence care. Must own and use at least one year.
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·Ownership: own the residence aggregating ≥ 2 years during five years (≥ 2/5) ending on the date of the sale,
·Use: occupy the residence as a primary residence aggregating ≥ 2 years during five years (≥ 2/5) ending on the date of the sale, and
·One sale in two years.
Note:
1.For armed forces members on active duty or U.S. Foreign Service members, the ≥ 2/5 years own and use test is extended to ≥ 2/10 years.
2.Deemed-use rule during periods of out-of-residence care. Must own and use at least one year.
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(Office note) Education Savings Bond Program
Exclusion from income all or part of the interest from certain U.S. Savings Bond if pay qualified higher educational expenses for taxpayer himself, spouse, or dependent.
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Office note: (MCC)
WHAT IS MCC:
1984 Tax Reform Act to help housing of low and moderate-income families.
· Homebuyers need to meet certain income limit and home value limit.
· Must use as principal residence.
· Cannot have ownership interest in a principal residence in last 3 years.
· Cannot use MCC loan for refinancing existing loan.
The housing and community development corporation of Hawai‘i (HCDCH) is the government agent of MCC in Hawai‘i.
(www.hcdch.hawaii.gov)
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1984 Tax Reform Act to help housing of low and moderate-income families.
· Homebuyers need to meet certain income limit and home value limit.
· Must use as principal residence.
· Cannot have ownership interest in a principal residence in last 3 years.
· Cannot use MCC loan for refinancing existing loan.
The housing and community development corporation of Hawai‘i (HCDCH) is the government agent of MCC in Hawai‘i.
(www.hcdch.hawaii.gov)
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July 8, 2006
March 14, 2006
蔥花小麵包
It was raining all day; I spent my Sunday just baking. XD
This time I tried Green onion bun, one of my favorite bread.
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March 7, 2006
February 9, 2006
February 3, 2006
January 14, 2006
焗烤花枝義大利麵
PASTA不焗烤也是可以很好吃,但是某天吃了HH做的焗烤PASTA with mushroom and asparagus, 嘿~ 雖然cheese熱量不少, 但還真是滿好吃的.
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(Japan) Stamp Rally-Hakone/One piece
在KH的網站看他介紹one piece(海賊王)這套故事,我才突然想起好久以前在日本玩stamp rally的事情. 在箱根這次是以one piece為主題, 由小田急電鐵, 箱根登山鐵道/觀光船/纜車(ロープウェイ)等共同參與. 通常這類活動期限都滿短,刺激觀光意味較重. 我只玩過兩個,都是以卡通為主題.
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Poppy seed muffin
曾經在L.A.機場買到好吃的lemon muffin with poppy seed, 懷念的味道令我逛超市時買了罐poppy seed, 也來學著做看看. 不過這個食譜只是加一點檸檬汁提味, 不是檸檬muffin喔!
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January 4, 2006
Poppy seed
Poppy即罌粟, 原生於地中海區域, 17世紀開始被亞洲人用來作麻藥劑(鴉片), 資料上寫的是罌粟花能催眠. 不過在烹飪上只取用種子部分, 據說是沒有催眠/麻藥等等作用.
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December 31, 2005
December 23, 2005
手打麵 / 鮮炒烏龍麵
突然很想吃炒麵, 想到我還留著作麵條的配方…
圖片是H的炒烏龍麵:
高麗菜, carrot, chives, garlic, hoisin sauce, and沙茶醬. 先把這些炒好.
放入麵條, 湯汁有點收乾 麵條入味即成.
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December 22, 2005
(語言相關) 自製年曆
這跟語言有相關嗎 唔 一點點啦 是這樣的..
半年前開始一直想做個東西給我的好友"小妹"
大致上是個手工年曆 然後弄些跟語言有關的東西在上頭
時間過很快 一下子就年底了
眼看聖誕郵件截止日快到 所以十一月的空閒大部分在畫這些東西.
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半年前開始一直想做個東西給我的好友"小妹"
大致上是個手工年曆 然後弄些跟語言有關的東西在上頭
時間過很快 一下子就年底了
眼看聖誕郵件截止日快到 所以十一月的空閒大部分在畫這些東西.
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December 20, 2005
(清粥小菜?) 簡易魚鬆
我喜歡旗魚鬆多於肉鬆, 無奈魚鬆/肉鬆這類食物的保存期限通常不長, 即便有回台灣補貨也不敢帶太多. 有天在克萊兒小站看到有人分享這道簡易魚鬆, 步驟很簡單喔, 那就來試試看吧.
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December 17, 2005
(breakfast) sandwich rolls
手邊有生菜跟火雞胸肉, 決定來弄三明治
在大盆中放入1 cup flour, 1 envelope yeast (or 2-1/4tsp), and 1 tsp salt.
另外將1/2 cup milk, 1/4 cup water, 1/6 butter, and 2 TBSP honey放鍋子加熱到120-130F.
然後將上述倒入放了麵粉的盆中. 用攪拌器拌勻.
接著打入一顆蛋, 攪一攪, 再放1/2 cup flour, 再次攪拌均勻.
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