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.) b. Clem and Wanda own a garage downtown that they rent to a local business for storage. This year they incurred expenses of $1,600 in utilities and $1,230 in depreciation.

c.Clem paid self-employment tax of $21,000 (the employer portion is $10,500), and Wanda had $7,600 of Social Security taxes withheld from her pay.

d. Clem paid $78 to rent a safety 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.