I:6-33 For or From AGI Deductions. Roberta is a self-employed accountant. During the year, Roberta incurs the following unreimbursed expenses:

Item Amount Travel to client locations $750 Subscriptions to professional journals 215 Taking potential clients to lunch 400 Photocopying 60

$1,425 Identify which of these expenses are deductible and the amount that is deductible by Roberta. Indicate whether they are deductible for or from AGI.