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

a. Sam pays child support to his former wife, Lucy, for the support of their son, Chris.

b. Heather pays professional dues that are not reimbursed by her employer.

c. Martin pays $500 as the monthly mortgage payment on his personal residence. Of this amount, $100 represents a payment on principal, and $400 represents an interest payment.

d. Megan pays a moving company for moving her household goods to Chicago, where she is starting a new job. She is not reimbursed by her employer.

e. Skyler pays property taxes on his personal residence.