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 circumstances: a. Clem is self-employed and this year he incurred $795 for tools and supplies related to his job. Since neither were covered by a qualified health plan, Wanda paid health insurance premiums of $5,240 to provide coverage for herself and Clem. 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 $1,800 in utilities and depreciation of $840. DEDUCTIBLE AMOUNT FOR AGI = _______________________ c. Clem paid self-employment tax of $25,200 (the employer portion is $12,600), and Wanda had $5,550 of Social Security taxes withheld from her pay. DEDUCTIBLE AMOUNT FOR AGI = _______________________ d. Clem paid $45 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 AMOUNT FOR AGI = _______________________