7-40 Classification of Deductions. M works as the captain of a boat. His income for the year is $20,000. During the year, he purchased a special uniform for $100. Indicate the amount of the deduction and whether it is for or from AGI for the following situations: M's boat is a 50-foot yacht, and he operates his business as a sole proprietor- ship (i.e., he is self-employed). b. M is an employee for Yachts of Fun Inc. M is an employee for Yachts, which reimbursed him $70 of the cost (included in his income on Form W-2). a. c