For each of the following independent situations, indicate whether the deduction should be classified as a deduction for adjusted gross income (DFOR) or a deduction from adjusted gross income (DFROM).

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1. Abel, an employee of Rose Corporation, is reimbursed for $5,000 of auto expenses every year. Rose Corporation does not require any substantiation and includes the $5,000 in Abel's wages. Abel's actual business auto expense is $950. 2. Lola, an employee of Elm Corporation, pays $50 for a subscription to a profes- sional journal. Lola's employer does not have an expense reimbursement plan. 3. Frank, an employee of Azalea, Inc., pays $675 for travel expenses. Frank substanti- ates his expenses and timely submits a request for reimbursement under his employer's accountable plan. DFOR DFROM