Roberta is a self-employed accountant. During the year, Roberta incurs the following unreimbursed expenses:

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

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Item Travel to client locations Subscriptions to professional journals Taking potential clients to lunch Photocopying Amount $750 215 400 60 $1,425