Complete the following table by classifying each of the independent expenditures (assume that no reimbursement takes place).

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Deductible Deductible Not Expense ltem Moving expense of an employee for AGI from AGI Deductible a. b. Tax return preparation fee incurred by c. Safety glasses purchased by an employed d. Dues to auto dub (e.g., AAA) for taxpayer e. Nursing refresher course for taxpayer f. Gambling loss not in excess of gambling g. Contribution to Roth IRA by a h. Business travel expenses by a statutory i. Job hunting expense by an elementary an employed plumber pipefitter who uses the automatic mileage method who retired from nursing five years ago gain by a self-employed architect elf-employed attorney employee school teacher seeking a position as an elementary school principal Cost of bar exam review course taken by a recent law school graduate j.