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No, those are itemized deductions. A refundable credit is basically a handout from Uncle Sam. The first-time homebuyer credit back in 2008 was a refundable credit, meaning people could receive more of a refund than they had withheld from their pay. Mike

If you are receiving a large refund that is because of your income tax withholding throughout the year, then you can recoup it along the way by adjusting your withholding allowances. Follow the instructions in Pub. 505 on how to convert your credits and deductions into additional allowances...

Translation: "I drive like an idiot"

Here is the gap and torque information from Elsa: Mike

The expanded R brand is not new. Google R36 Passat and R50 Touareg.