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

a. Pete gives $1,000 to his mother for her birthday.

b. Janet gives $1,000 to the First Baptist Church.

c. Alex pays Dr. Dafashy $1,000 for medical services rendered.

d. Susan pays alimony of $1,000 to Herman.

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

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