2) Leigh pays the following legal and accounting fees during the year:

Legal fees in connection with a contract dispute in her trade or business	$8,800
Legal fees related to resolving a tax deficiency related to business	4,000
Tax return preparation fees: Allocable to Schedules A and B	1,000
Tax return preparation fees: Allocable to Schedule C	1,200
Legal fees incident to a divorce	5,000

What is the total amount of her for AGI deduction for these fees?

A) $10,800

B) $14,000

C) $15,000

D) $20,000