Clem is married and is a skilled carpenter. Clem's wife, Wanda, works part-time as a substitute grade school teacher. Determine the amount of Clem's expenses that are deductible for AGI this year (if any) under the following independent circumstances: (Leave no answer blank. Enter zero if applicable.) a. Clem is self-employed and this year he incurred $705 in expenses for tools and supplies related to his job. Since neither were covered by a qualified health plan, Wanda paid health insurance premiums of $6,000 to provide coverage for herself and Clem (not through an exchange). Deductible amount for AGI: b. Clem and Wanda own a garage downtown that they rent to a local business for storage. This year they incurred expenses of $1,730 in utilities and $990 in depreciation. Deductible amount for AGI: c. Clem paid self-employment tax of $24,200 (the employer portion is $12,100), and Wanda had $7,700 of Social Security taxes withheld from her pay. Deductible amount for AGI: d. Clem paid $69 to rent a safe deposit box to store his coin collection. Clem has collected coins intermittently since he was a boy, and he expects to sell his collection when he retires. Deductible for AGI: