6. Identify each of the following expenditures as either a deduction For AGI (FOR), deduction From AGI (FROM) or not deductible (ND), by placing one of the letters (FOR, FROM or ND) in the blanks below. A. Safe Deposit Fees. The safe deposit box is used to hold marketable securities _____. B. Cost of plumbing repairs for a rental property _____. C. A sole proprietor of a business purchased supplies that will be used in the year purchased _____. D. Paid a lawyer to for estate planning to draft a will ____. E. Made a charitable donation to church (qualified organized charity) _____.

F. Made a contribution to an Individual Retirement Account (IRA). Taxpayer is not covered by any other pension plan_____.

G. Taxpayer took out a second loan on his primary residence. The proceeds were used to purchase a new boat. The 1^st and 2^nd mortgage total $575,000 _____.

H. Paid estimated state taxes during the year _____.