18. Which of the following is incorrect? a. Alimony is a deduction /or AGL b. The expenses associated with royalty property are a deduction /rom AGL c. Contributions to a traditional IRA are a deduction /or AGL d. Property taxes on taxpayer's personal residence are a deduction /rom AGI e. All of the above are correct.d be treated as: a. A deduction from AGI subjects to the 2%-of-AGI floor. b. A deduction from AGI not subject to the 2%-of-AGI floor. c. Deductible for AGI. d. An itemized deduction if not reimbursed. e. None or the above.