Asuume $2023.$ In each of the following independent cases, indicate the amount $1.$ deductible for AGI. $2.$ Deductible from AGI, and $3.$ deductible neither for nor from AGI before considering income limitations or the standard deduction. a$.$ Fran spent $$90$ for uniforms fo use on her job. Her employer reimbursed her for $$75$ of this amount under an accountable plan $($and did not report the reimbursement as wages$).$ b$.$ Timothy, a plumber employed by ACE Plumbing, spent $$65$ for small tools to be used on his job, but he was not reimbursed by ACE. c$.$ Jake is a perfume salesperson. Because of his high pay, he receives no allowance or reimbursement from his employer for advertising expenses even though his position requires him to advertise frequently. During the year, her spent $$2,200$ on legitimate business advertisements. d$.$ Mary, a professor at a community college, spent $$340$ for magazine subscriptions. The magazines were helpful for her research activities, but she was not reimbursed for the expenditures. f$.$ Wayne lost $$325$ on the bets he made at the race track, but he won $$57$ playing slot machines.