1. Classify each of the following expenditures paid in 2022 as a deduction for AGI, a deduction from AGI, or not deductible, explain.

(a) Roberto gives cash to his father as a birthday gift.	(d) Albert pays Dr. Dee for medical services rendered.
(b) Sandra gives cash to her church.	(e) Mia pays alimony to Bill from 2021 divorce decree.
(c) Rex, who is self-employed, contributes to a pension.	(f) Bonita pays expenses on her rental property.