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:

Note: Leave no answer blank. Enter zero if applicable.

a. Clem is self-employed, and this year he incurred $900 in expenses for tools and supplies related to his job. Because neither was covered by a qualified health plan, Clem paid health insurance premiums of $6,180 to provide coverage for himself and Wanda (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 $2,130 in utilities and $1,070 in depreciation.

deductible amount for AGI =