Choose one of the choices below to describe whether the item below is deductible, whether all or part of the amount is deductible, and where the item is deducted.If the item either isnever deductible OR is not deductible for this particular taxpayer under the circumstances described, choose "Not Deductible.

Opinion :

1.The item is fully deductible FOR AGI

2.The item is partially deductible FOR AGI

3.The item is fully deductible FROM AGI

4.The item is partially deductible FROM AGI.

5.The item is NOT DEDUCTIBLE

( )Farming expenses of a self-employed farmer.

( )Attorney's fee for obtaining a restraining order in a domestic case between ex-spouses.

( )Mortgage interest on a condo used as taxpayer's second home.The total cost of taxpayer's two homes is $450,000 and taxpayer's AGI is $150,00.

( )$2,300 of interest on a student loan.Taxpayer is single with an AGI of $85,000.

( )$3,000 of interest on a loan used to buy municipal bonds producing $4,000 of tax exempt interest income.

( )$6,000 contribution made by a self-employed taxpayer to a family health savings account

( )$300 paid for meals by a self-employed taxpayer while traveling on business

( )$6,000 payment to a traditional IRA made by a 55 year old unmarried taxpayer.Taxpayer's AGI is $85,000 and the taxpayer is covered by an employer pension plan.