Arnold and Beth file a joint return. (a) Identify each item as either (ND)non-deductible expense,(D4)deduction for AGI, or (ID)deduction from AGI. (b) prepare schedule A of 1040 with AGI of $100,000. Mortgage interest on personal residence $ 4,000 Property taxes on personal residence 2,000 Alimony payments 12,000 Moving expenses 6,000 Charitable contributions 1,500 State income taxes 5,000 Investment interest ($8,000 of expenses limited to net investment income of $6,000) 6,000 Unreimbursed employee expenses 2,500 Sales taxes 2,600