4. LO.1 Classify each of the following expenditures as a deduction for AGI, a deduction from AGI, or not deductible:

a. Sam gives $5,000 to his father as a birthday gift.

b. Sandra gives $1,000 to her church.

c. Albert pays Dr. Dafashy $500 for medical services rendered.

d. Mia pays alimony of $12,000 to Bill.

e. Rex, who is self-employed, contributes $1,000 to his pension plan.

f. April pays expenses of $500 associated with her rental property.