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:

a$.$ Clem is self$-$employed, and this year he incurred $$525$ in expenses for tools and supplies related to his job. Because neither was covered by a qualified health plan, Clem paid health insurance premiums of $$3,600$ to provide coverage for himself and Wanda $($not through an exchange$).$ b$.$ Clem and Wanda own a garage downtown that they rent to a local business for storage. This year they incurred expenses of $$1,250$ in utilities and $$780$ in depreciation. c$.$ Clem paid self$-$employment tax of $$15,300($the employer portion is $$7,650),$ and Wanda had $$3,000$ of Social Security taxes withheld from her pay. d$.$ Clem paid $$45$ to rent a safety deposit box to store his coin collection. Clem has collected coins intermittently since he was a child, and he expects to sell his collection when he retires.