I:7-43 Business-Related Expenses. Mary is self-employed and incurs $3,600 of business-related travel and entertainment expenses during 2022 in which she was away from home overnight.

These business expenses include the following:

Airfare $1,500 Taxi fare 100 Meals eaten alone while away from home on business 300 Laundry 50 Lodging 650 Business meals with customers at which business is discussed 500 Entertainment of customers 500 Total $3,600 Mary also pays $1,000 of investment counseling fees and $500 of tax return preparation fees in the current year.

a. What is the total amount of Mary’s deductible expenses for 2022?

b. Are the deductible expenses classified as for AGI or from AGI?