2. Maria pays the following legal and accounting fees during the year:

Legal fees in connection with trade or business $4,000

Legal fees related to purchase of personal residence 2,600

Legal fees related to tax deficiency related to Schedule A itemized deductions 500

Tax return preparation fees: Allocated to preparation of Schedule C 2,000

Tax return preparation fees: Allocated to preparation of remainder of return 2,100

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

a. $4,000 b. $6,000 c. $8,100 d. $11,200