Are any of the following items deductible on an individuals income tax return? If so, is the item deductible for or from AGI? Explain your answer to each item:

a. Payment of a $100 speeding fine related to the individuals Schedule C business.

b. A cost of $345 for having a federal income tax return prepared by a CPA.

c. A legal fee of $2,500 for estate planning advice of which 50% was related to tax planning