$2.$ Carla is an insurance adjuster and owns her own insurance adjusting business. Carla travels to local disaster areas and appraises property values for damaged property and assesses and verifies damages. Which one of the following expenses below is deductible by Carla? Will these expenses be above or below the line?

a$.$ Carla has interest expense of $$12,000.$

b$.$ Carla pays a bribe $$14,000$ of travel expenses.

c$.$ Carla pays a $$5,000$ bribe to the state troopers to ignore her speeding.

d$.$ Suppose that Carla is an employee? Are these expenses deductible as $$from$$ AGI expenses $($itemized deductions$)?$