Choose one of the choices to describe whether the items (A-H) below is deductible, whether all or part of the amount is deductible, and where the item is deducted. If the item either is never deductible OR is not deductible for this particular taxpayer under the circumstances described, choose "Not Deductible."

A) Attorney's fee paid by landlord for preparation of documents pursuant to evicting nonpaying tenants

B) The self-employment tax paid by a self-employed person

C) Farming expenses of a self-employed farmer

D) Federal income taxes paid during the year

E) After-tax medical expenses of $20,000 for a taxpayer with an AGI of $150,000

F) $2,200 of interest on a student loan. Taxpayer is single with an AGI of $79,000

G) $800 of unreimbursed employment related expenses for an attorney who is an employee of a small law firm

H)$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

OPTIONS:

- The item is fully deductible FOR AGI

-The item is partially deductible FOR AGI

-The item is fully deductible FROM AGI

-The item is partially deductible FROM AGI.

-The item is NOT DEDUCTIBLE