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Are any of the following items deductible on an individual's income tax return? If so, is the item deductible for or from AGI? Explain each

Are any of the following items deductible on an individual's income tax return? If so, is the item deductible for or from AGI? Explain each item. (a) Payment of a $100 speeding fine related to a trade or business (b) A cost of $145 for having a federal income tax return prepared by an accountant

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