27. Clem is married and is a skilled carpenter. Clem's wife, Wanda, works part-time as a substitute grade school teacher. Determine the amount of Clem's expenses that are deductible for AGI this year (if any) under the following independent circumstances: a. Clem is self-employed, and this year he incurred $525 in expenses for tools and supplies related to his job. Because neither was covered by a qualified health plan, Wanda paid health insurance premiums of $3,600 to provide coverage for herself and Clem (not through an exchange). b. Clem and Wanda own a garage downtown that they rent to a local business for storage. This year they incurred expenses of $1,250 in utilities and $780 of depreciation. c. Clem paid self-employment tax of $15,300 (the employer portion is $7,650 ) and Wanda had $3,000 of Social Security taxes withheld from her pay. d. Clem paid $45 to rent a safety deposit box to store his coin collection. Clem has collected coins intermittently since he was a boy and he expects to sell his collection when he retires. 35. In each of the following independent cases, indicate the amount (1) deductible for AGI, (2) deductible from AGI, and (3) deductible neither for nor from AGI before considering income limitations or the standard deduction. a. Ted paid $50 rent on a safety deposit box at the bank. In this box he kept the few shares of stock that he owned. b. Tyler paid $85 for minor repairs to the fence at a rental house he owned. c. Timmy paid $545 for health insurance premiums this year (not through an exchange and not with pre-tax dollars). Timmy is employed full time and his employer paid the remaining premiums as a qualified fringe benefit. d. Tess paid $1,150 of state income taxes on her consulting income